Someone put incorrect answers on my first post, so this is my second time posting the same question.

Please follow the format and show me all the works.

Direct labor or machine hours may not be the appropriate cost driver for overhead in all areas of manufacturing due to the complexities of many manufacturing processes. Many companies use activity-based costing (ABC) which uses multiple drivers (items that consume resources) rather than just one driver to apply overhead to their activities. With ABC, a company can use a cost driver that has a direct cause/effect relationship in its applied overhead costs. Waterways looked into ABC as a method of costing because of the variety of items it produces and the many different activities in which it is involved. The activities listed below area sample of possible cost pools for Waterways. Billing Assembling Payroll Plant supervision Digging trenches Product design Janitorial Purchasing materials Machine maintenance Selling Machine setups Testing Molding Welding Packaging Using the following information, determine the overhead rates and the actual cost assigned for each of the activity cost pools in a possible ABC system for Waterways. (Round answers to 2 decimal places, e.g. 12.25.) WATERWAYS CORPORATION Expected Use of Cost Activity Cost Estimated Drivers per Pools Cost Drivers Overhead Activity Irrigation installation Labor cost $2,025,710 12,130 Machining (all machine use) Machine hours 1,553,050 31,061,000 Customer orders Number of orders 31,460 2,420 Shipping none (direct) N/A N/A Design Cost per design 9639 Selling Number of sales calls 281,400 20,100 Actual Use of Drivers 12,112 31,062,000 2,394 traced directly 20,280 Activity Cost Pools Irrigation installation WATERWAYS CORPORATION Activity- Based Overhead Rates $ Actual Cost Assigned Machining (all machine use) Customer orders Design Selling