PLEASE INCLUDE CALCULATIONS: HOW TO SOLVE THE ANSWER!!

For the Year Ended December 31 \begin{tabular}{|c|c|c|c|c|c|} \hline & \begin{tabular}{c} First \\ Quarter \end{tabular} & \begin{tabular}{l} Second \\ Quarter \end{tabular} & \begin{tabular}{c} Third \\ Quarter \end{tabular} & \begin{tabular}{l} Fourth \\ Quarter \end{tabular} & Total \\ \hline Budgeted kits to be produced & 250 & 330 & 600 & 800 & 1,980 \\ \hline Direct labor hours per unit & 0.50 & 0.50 & 0.50 & 0.50 & 0.50 \\ \hline Direct labor hours needed for production & 125.00 & 165.00 & 300.00 & 400.00 & 990.00 \\ \hline Direct labor cost per hour & 20 & 20 & 20 & 20 & 20 \\ \hline Budgeted direct labor cost & 2,500 & 3,300 & 6,000 & 8,000 & 19,800 \\ \hline \end{tabular} Luther, Inc. Manufacturing Overhead Budget For the Year Ended December 31 \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|} \hline \multirow{2}{*}{ Budgeted kits to be produced } & \multicolumn{2}{|c|}{\begin{tabular}{c} First \\ Quarter \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} Second \\ Quarter \\ \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{c} Third \\ Quarter \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} Fourth \\ Quarter \end{tabular}} & \multicolumn{2}{|r|}{ Total } \\ \hline & & 250 & & 330 & & 600 & & 800 & & 1,980 \\ \hline VOH cost per kit & $ & 0.80 & $ & 0.80 & $ & 0.80 & $ & 0.80 & $ & 0.80 \\ \hline Budgeted VOH & $ & 200.00 & $ & 264.00 & $ & 480.00 & $ & 640.00 & $ & 1,584.00 \\ \hline \end{tabular} Determine the cost per kit to manufacture the model airplane kits. (Round your answers to two decimal places, $X.XX. Prepare a cost of goods sold budget for the year. (Complete all input fields. Enter "0" for zero balances.) (Click the icon to view the budgets.) year. Round amounts to two decimal places. Reference \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|} \hline \begin{tabular}{l} Budgeted VOH \\ Budgeted FOH \end{tabular} & $ & \begin{tabular}{l} 200.00 \\ 135.00 \\ \end{tabular} & $ & \begin{tabular}{l} 264.00 \\ 135.00 \\ \end{tabular} & $ & \begin{tabular}{l} 480.00 \\ 135.00 \\ \end{tabular} & $ & \begin{tabular}{l} 640.00 \\ 135.00 \\ \end{tabular} & $ & \begin{tabular}{r} 1,584.00 \\ 540.00 \end{tabular} \\ \hline Budgeted manufacturing overhead costs & $ & 335.00 & $ & 399.00 & $ & 615.00 & $ & 775.00 & $ & 2,124.00 \\ \hline Direct labor hours & & 125.00 & & 165.00 & & 300.00 & & 400.00 & & 990.00 \\ \hline Budgeted manufacturing overhead costs & & & & & & & & & $ & 2,124.00 \\ \hline redetermined overhead allocation rate & & & & & & & & & $ & 2.1 \\ \hline \end{tabular}