Please respond the second part of the question.... Part 2

PROBLEM 7-25 Klein Company produces three types of bird feeders: Basic, Squirrel-Proof, and Deluxe. Currently, the company allocates overhead to products using machine-hours. This year, the company produced 1,000 Basic models, 2,000 Squirrel-Proof models, and 1,800 Deluxe models. Details for each product at the end of the current year are as follows: The total overhead cost to be allocated to products is $28,000. Required: 1. Calculate the profit per unit for each product after allocated overhead costs using machine-hours. 2. Use the activity-based information below to reallocate overhead costs to products. Compare product profitability under the two different overhead allocation methods