1. Recompute the rates using the CAP Input Sheets
2. please explain solve highlight areas in yellow in pictures.

Summary Line 58 b)=CAP Summary Line 59-a FCST Line 15 FCST Line 14 f) FCST Line 13 FCST Line 22 FCST Line 21 n) o)=m+n FCST Line 19 Quality Assurance Direct to Indirect Total Labor $ Total Fringe S/NLBR Total Shift to Indirect REVISED CALCULATION FOR QA CAP Previous MFG Overhead Rate Previous MFG Overhead $ Adjustment to MFG Overhead $ Adjusted MFG Overhead $ Previous MFG Overhead Base Adjustments to MFG Overhead Base Adjusted MFG Overhead Base Adjusted MFG Overhead Rate Previous G&A Rate Previous G&A $ Adjustment to G&A Adjusted G&A Previous G&A Base $ Adjustment to G&A Base Adjusted G&A Base Adjusted G&A Rate Summary of Accounting Changes Quality Assurance CAP Change 2013 14,257,860 10,742,140 2013 42.2000% 166,670,884 166,670,884 42.2000% 11.7821% 138,414,713 138,414,713 1,174,783,333 11.7821% 2014 16,574,273 13,425,727 2014 40.8204% 187,422,620 187,422,620 40.8204% 11.4416% 1,354,401,800 11.4416% 2015 15,821,641 12,178,359 2015 41.4708% 181,761,368 181,761,368 438,287,720 438,287,720 41.4708% 11.8136% 153,375,120 153,375,120 11.8136% 2016 15,154,860 12,345,140 2016 42.7814% 42.7814% 12.3152% 1,255,514,112 12.3152% 2017 15,364,370 42.4977% 425,675,280 42.4977% 12.5008% 158,640,155 12.5008% Summary Line 58 b)=CAP Summary Line 59-a FCST Line 15 FCST Line 14 f) FCST Line 13 FCST Line 22 FCST Line 21 n) o)=m+n FCST Line 19 Quality Assurance Direct to Indirect Total Labor $ Total Fringe S/NLBR Total Shift to Indirect REVISED CALCULATION FOR QA CAP Previous MFG Overhead Rate Previous MFG Overhead $ Adjustment to MFG Overhead $ Adjusted MFG Overhead $ Previous MFG Overhead Base Adjustments to MFG Overhead Base Adjusted MFG Overhead Base Adjusted MFG Overhead Rate Previous G&A Rate Previous G&A $ Adjustment to G&A Adjusted G&A Previous G&A Base $ Adjustment to G&A Base Adjusted G&A Base Adjusted G&A Rate Summary of Accounting Changes Quality Assurance CAP Change 2013 14,257,860 10,742,140 2013 42.2000% 166,670,884 166,670,884 42.2000% 11.7821% 138,414,713 138,414,713 1,174,783,333 11.7821% 2014 16,574,273 13,425,727 2014 40.8204% 187,422,620 187,422,620 40.8204% 11.4416% 1,354,401,800 11.4416% 2015 15,821,641 12,178,359 2015 41.4708% 181,761,368 181,761,368 438,287,720 438,287,720 41.4708% 11.8136% 153,375,120 153,375,120 11.8136% 2016 15,154,860 12,345,140 2016 42.7814% 42.7814% 12.3152% 1,255,514,112 12.3152% 2017 15,364,370 42.4977% 425,675,280 42.4977% 12.5008% 158,640,155 12.5008%