second part of the question is the second picture thank you!

Catalytic Chemical Corporation has a significant level of manufacturing overhead. After preparing their budget for the next year, management expects the following overhead costs (the cost driver for each overhead cost pool is also shown) Activity Total Cost Cost Driver Maintenance $20,000 Machine hours Materials receiving 80,000 Shipments received Machine setups 50,000 # of setups Inspection 30,000 # of inspections The expected activity for the year for various cost drivers is: Direct Labor Hours 40,000 20.000 4,000 Machine Hours Shipments Received Setups Quality Inspections 200 8,000 The company is considering accepting a significant production contract. Estimates for the contract are as follows: Direct materials $100,000 Direct labor (7.500 hours) $150,000 Number of material shipments received 290 Number of inspections 50 Number of setups 35 Number of machine houre 3,000 NOTE Round all per-unit costs to nearest cent What amount of overhead would be allocated to the contract if a company-wide rate based on direct labor hours were used