pls help

Lightning, Inc., is a manufacturer of the very popular G36 motorcycles. The management at Lightning has recently adopted absorption costing and is debating which denominator-level concept to use. The G36 motorcycles sell for an average price of $8,300. Budgeted fixed manufacturing overhead costs for 2017 are estimated at $4,050,000. Lightning, Inc, uses subassembly operators that provide component parts. The following are the denominator-level options that management has been considering: (Click the ioon to view the options.) Read the requirements: Requirement 1. Calculate the budgeted fixed manufacturing overhead cost rates under each concept. (Round your answers to two decimat places:) Requirements 1. Calculate the budgeted fixed manufacturing overhead cost rates under the four denominator-level concepts. 2. What are the benefits to Lightning, Inc., of using either theoretical capacity or practical capacity? 3. Under a cost-based pricing system, what are the negative aspects of a master-budget denominator level? What are the positive aspects