Thank you, one question with 3 parts :)

Almonds R Us (ARU) processes and sells almonds. ARU buys almonds from California and roasts, seasons, and packages them for resale. Currently the firm offers 2 different types of almonds to gourmet shops in one-pound bags. The major cost is direct materials; however, a substantial amou of factory overhead is incurred in the predominantly automated roasting and packing process. ARU prices its nuts at full product cost, including allocated overhead, plus a markup of 30%. Data for the current budget include factory overhead of $3,100,500, which has been allocated by current costing system on the basis of each product's direct labor cost. The budgeted direct labor cost for the current year totals $600,000. The firm budgeted $6,000,000 for purchases and use of direct materials (mostly raw almonds). The budgeted direct costs for one-pound bags of two of the company's almond products are as follows: Salted Sugar Roasted Direct materials $4.10 $3.20 Direct labor 0.35 0.35 Analysis of the current year's budgeted factory overhead costs is as follows: Activity Cost Driver Budgeted Activity Budgeted Cost Purchasing Purchase orders 1.158 $579,000 Materials handling Setups 1,765 738,600 Quality control Batches 720 195,840 Roasting Roasting-hours 96,116 961.160 Seasoning Seasoning-hours 33,600 316,500 Packaging Packaging-hours 26,000 309.400 Total factory overhead cost $3,100,500 Data regarding the current year's production of two of its lines, Salted and Sugar Roasted, follow. There is no beginning or ending direct materials inventory for either of these nut styles. Salted Sugar Roasted Budgeted sales 100,000 pounds 2,000 pounds Batch size 10,000 pounds 500 pounds Setups 3 per batch 3 per batch Purchase order size 20,000 pounds 500 pounds Roasting time 1 hour per 100 pounds 1 hour per 100 pounds Seasoning time 0.5 hour per 100 pounds 0.5 hour per 100 pounds Packaging time 0.1 hour per 100 pounds 0.1 hour per 100 pounds 1. Using ARU's current product costing system, 1. Determine the company's predetermined overhead rate using direct labor cost as the single cost driver 2. Determine the full product costs and selling prices of one pound of Salted almonds and one pound of Sugar Roasted almonds. 2. Using an activity-based costing approach, develop a new.oroduct cost for one round of Salted almonds and one round of Sugar Roasted almonds. Allocate all overhead costs to the 100,000 pounds of Salted and the 2,000 pounds of Sugar Roasted. B