Please help with my Managerial Accounting questions. File attached below (please show necessary calculation in order for me to follow along)

Thank you!

Question 5 ActivityBased Costing and Management [20 Marks] Opsonin Inc manufactures three products for the pharmaceuticals industry: . product P : annual sales, 8000 units. 0 product Q : annual sales, 15 000 units. . product R : annual sales, 4000 units. The company uses a traditional, volume-based product costing system with manufacturing overhead applied on the basis of direct labour dollars. The product costs have been calculated as follows: Product P Product Q Product R Raw material $35.00 $52.50 $17.50 Direct labour 16.00 (0.8 hr >