please help me with requirement two in answering (a) (b) and (c). thank you!

Super Lager has just purchased the Pittsburgh Brewery. The brewery is two years old and uses absorption costing. It will "sell" its product to Super Lager at $45 per barrel. Peter Bryant, Super Lager's controller, obtains the following information about Pittsburgh Brewery's capacity and budgeted fixed manufacturing costs for 2017: Now compute the operating income for each capacity concept, one at a time. Label the variances as favorable (F) or unfavorable (U). (Enter a "0" for any zero balance accounts.) Theoretical capacity Revenues Cost of goods sold Beginning inventory Variable manufacturing costs Fixed manufacturing overhead cost allocated Cost of goods available for sale Deduct ending inventory Adjustment for variances Cost of goods sold Gross margin Other costs Operating income i Data Table Denominator-Level Capacity Concept Theoretical capacity Practical capacity Normal capacity utilization Master-budget capacity utilization for each half year: (a) JanuaryJune 2017 (b) July-December 2017 Budgeted Fixed Manufacturing Overhead per Period $ 27,800,000 $ 27,800,000 27,800,000 Days of Hours of Production Production Barrels per per Period per Day Hour 350 530 354 505 354 420 310 $ $ 13,900,000 13,900,000 177 177 18 18 530 1. Compute the budgeted fixed manufacturing overhead rate per barrel for each of the denominator-level capacity concepts. Explain why they are different. 2. In 2017, the Pittsburgh Brewery reported these production results: Beginning inventory in barrels, 1-1-2017 Production in barrels 2,580,000 Ending inventory in barrels, 12-31-2017 230,000 Actual variable manufacturing costs $ 77,529,000 Actual fixed manufacturing overhead costs $ 27,200,000 There are no variable cost variances. Fixed manufacturing overhead cost variances are written off to cost of goods sold in the period in which they occur. Compute the Pittsburgh Brewery's operating income when the denominator-level capacity is (a) theoretical capacity, (b) practical capacity, and (c) normal capacity utilization