please help me solve # 12&18 . thank you

Acme Inc. uses a single plantwide overhead rate of $20 per machine hour. Acme's accountant has recommended that the company implement an ABC system that breaks its total overhead of $400,000 into two cost pools. The first cost pool is called "Operating Machinery" and is allocated to products using machine hours as an allocation base. The second cost pool is called "Other Overhead" and is allocated to products using direct labor hours as an allocation base. Acme produces several products. One product, called the widget, consumed two machine hours and is assigned a total of $10 of overhead from the ABC cost pool called Operating Machinery. What is the total amount of overhead costs included in the Operating Machinery cost pool? $78,000 $80,000 $100,000 $112,000 None of the above Acme Inc. purchases new machinery to replace some of its old machinery. The new machinery costs $250,000, has a useful life of 15 years, and has a salvage value of $40,000. Acme sells the old machinery for $30,000. The payback period for the initial investment in the new machinery is exactly 8 years. What is the simple rate of return on the investment in the new machinery? Round to one decimal point. \begin{tabular}{|r|} \hline 5.4% \\ \hline 6.1% \\ \hline 7.8% \\ \hline 9.5% \\ \hline \end{tabular} None of the above