product design subject related numerical. Acitvitivity based costing

$\%$ The Columbus Company produces mainly two products: major computer parts and cell phones. The company uses a normal cost system and overhead costs are currently allocated using a plant$-$wide overhead rate based on direct labor hours. Outside cost consultants have recommended that the company use activity$-$based costing to charge overhead to the products. The company expects to produce $4,000$ computer parts and $2,000$ cell phones. Each computer part and cell phone require $2$ and $0\mathrm{.}5$ direct labour hours respectively to produce it$.$ The direct material and direct labour costs included in the two products are mentioned in Table $1.$ The budgeted $($estimated$)$ total factory overhead data is presented in Table $2.$ Based on an analysis of the three overhead activities, it was estimated that the two products would require some activities mentioned in Table $3.($Note: assume suitable additional data, if required. Clearly state your assumptions$)$

Table $1$:Direct material and direct labor

Table $2$:Budgeted $($Estimated$)$ Total Factory Overhead Data

$\backslash$table$[[$Activity$,\backslash$table$[[$Budgeted$],[$Overhead$],[$Dollars$]],\backslash$table$[[$Estimated$],[$Volume$],[$Level$]]],[$Production Sentps,$$80,000,20$ setups$],[$Material Handling,$$70,000,5,000lbs$