Please show the math on how you get to each requirement

Pittsburgh Brewery's capacity and budgeted fixed manufacturing costs for 2020: (Click the icon to view the information.) Read the ! overhead. Round the rates to the nearest cent.) Requirements 1. Compute the budgeted fixed manufacturing overhead rate per barrel for each of the denominator-level capacity concepts. Explain why they are different. 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. Data table