specifically please help me fill in the 3 lower boxes. please show math

9 Opportunity Cost: Incremental Cost of Production Direct Material Direct Labor Variable Overhead Total $ 5 2.25 16.25 Fixed Overhead Rate: Fixed overhead rate per case: Incremental cost to produce the cases: Problem 6.4 (L01) Allocated cost and Opportunity Cost Brennen produces a mint syrup tised by gum and candy companies. Recently, the company has had excess capacity due to a new competitor entering its market. Brennen is currently bidding on a potential order from Quality Candy for 5,000 cases of syrup The estimated cost of each case is $23. as follows Direct material $9 Direct labor 5 Overhead 9 Total The predetermined overhead rate is $1.80 per direct labor dollar. This was estimated by dividing estimated annual overhead ($1,030,000) by estimated annual direct labor ($600,000). The $1,080,000 of overhead is composed of 270,000 of variable costs and 5810,000 of tixed costs. The largest fixed cost relates to depreciation of plant and equipment