Solve b) and c) and 2 and 3

a) Labour hours 80 144 Actual direct labour hours: Cake 1 1(60,240 30V10/601, Cake 2 [(20,080 36/10/601, Cake 3 ((20,080 36)/10/60] Actual direct material: $0.60 total cakes for Cake 1, 2, 3. Budgeted overhead rate: Budgeted overhead /budgeted level of cost driver, 194,521/17,250 Direct Material 144 28,915.20 Total Manufa 818 2.36 2.72 Direct Labour: actual labour hour labour rate per hour, Cake 1 [(3,012 24) Cake 2 (1,204.80 24), Cake 3 (1,204.80 24). Overhead Cost: budgeted overhead rate actual level of cost driver; Cake 1 [(3,012*11.2765) Cake 2 (1,204.80*11.2765), Cake 3 (1,204.80 11.2765). example, cake 1 (36,144+72,288+33,965.06) equals to 142,396.82 (rounded). Unit cost calculated as total manufacturing cost /total cake. Example, cake1 (142,396.818/60,240) equals to $2.36 per unit