Please show formula and show HOW TO CALCULATE FROM STEP BY STEP! I have to follow the structure and put into excel THANK YOU!

Dena Company manufactures three models of ultra-high fidelity speakers, the X-6 model, X-8 and the X-10 model. Data regarding the three products follow:

Product	Direct Labor	Annual	Total Direct
	Hours	Production	Labor Hours
X-6	0.9 DLHs per unit	25,000 units	22,500 DLHs
X-8	1.5 DLHs per unit	16,000 units	24,000 DLHs
X-10	2.7 DLHs per unit	5,000 units	13,500 DLHs
			60,000 DLHs

Additional information about the company follows:

1. Model X-6 requires $40 in direct materials per unit, model X-8 requires $50, and model X-10 requires $60.
2. The direct labor rate is $10 per hour.
3. The company has always used direct labor-hours as the base for applying manufacturing overhead cost to products.
4. Model X-10 is more complicate to manufacture than model X-6 and X-8 and requires the use of special equipment
5. Because of the special work required in (d) above, the company is considering the use of activity based costing to apply manufacturing overhead cost to products. Three activity cost pools have been identified as follows:

				Expected Activity
Activity	Cost Driver	Total Cost	X-6	X-8	X-10	Total
Machine setups	Number of setups	360,000	50	75	125	250	(Times)
Special processing	Machine-hours	1,380,000	0	600	1,200	1,800	(MH)
General factory	Direct labor-hours	1,260,000	22,500	24,000	13,500	60,000	(DLH)
		3,000,000

REQUIRED

1. Assume that the company continues to use direct labor-hours as the base for applying overhead cost to products. (30 marks)
   1. Compute the predetermined overhead rate and overhead cost per unit.
   2. Compute the unit product cost of each model.

1. Assume that the company decides to use activity-based costing to apply overhead cost to products. (50 marks)
   1. Compute the amount of overhead cost that would be applied to each model and overhead cost per unit.
   2. Determine the unit product cost of each model.

1. Explain why overhead cost shifted from the high-volume model to the low-volume model under activity-based costing. (20 marks)

Note: Predetermined overhead rate = Budgeted Manufacturing Overhead / Direct Labor hours