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The last image is the answers. How did we get the quantity in the Direct Materials and the Total hours in the Direct labor? And

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The last image is the answers. How did we get the quantity in the "Direct Materials" and the Total hours in the "Direct labor"? And how did we get the answer for the "applied manufacturing overhead"?

Pouring Department: Finishing Department Per Inch of Candle Per Batch Input Height Per Candle Input Per Candle (12) Wax $ 0.50 Cellophane $ 0.01 Wick $ 0.05 Information Stickers $ 0.03 Coloring $ 0.02 Packing Box $ 0.15 Scent $ 0.08 Clip (1 per candle) $ 0.01 Additional Costs for Specialty Candles Additional Wax $ 0.17 sculpted candles only Additional Coloring $ 0.01 sculpted candles only Sand $ 0.06 imprint candles only Additives $ 0.75 additive candles only Pouring Department: Finishing Department Hours per Hours per Wage per Labor Type Batch (12) Wage per hour Labor Type Batch (12) hour Apprentice 0.12 $ 7.00 Apprentice NA NA Candlemaker 0.06 $ 12.25 Candlemaker 0.06 $ 12.25 Candle Master 0.02 $ 18.00 Candle Master 0.03 $ 18.00 Additional Candle Master time for Specialty Candles Sculpted candles $ 0.24 $ 18.00 Imprinted candles $ 0.05 $ 18.00 Additive candles $ 0.14 $ 18.00 E F G A B D E . e Client Name: 3 Candle Height: 4" Scultped Candles Quantity Ordered: 50 Candles per Batch: 12 7 3 Direct Materials Item Quantity Per-Unit Cost Extended Cost 10 Wax 200 $ 0.50 $ 100.00 1 Wick 200 $ 0.05$ 10.00 2 Coloring 2000$ 0.02 $ 4.00 3 Scent 200 $ 0.08 $ 16.00 4 clip 50 $ 0.01$ 0.50 5 Cellophane 50 $ 0.01$ 0.50 6 Information Stickers 50 $ 0.03 $ 1.50 7 Packing Box 5 $ 0.15$ 0.75 8 Additives 200 $ 0.75 $ 150.00 9 Total Direct Material Cost $ 283.25 0 1 Direct Labor 2 Item Total Hours Hourly Rate Extended Cost 3 Apprentice Labor 0.6 $ 7.00 $ 4.20 Candlemaker Labor - 4 Pouring 0.31 $ 12.25$ 3.68 Candle Master Labor 5 Pouring 0.1 $ 18.00 $ 1.80 Candlemaker Labor 6 Finishing 0.3 $ 12.25$ 3.68 Candle Master Labor - 7 Finishing 0.15 $ 18.00 $ 2.70 Additional Candle 8 Master Labor - Pouring 0.71 $ 18.00 $ 12.60 9 Total Direct Labor Costs 28.65 0 1 Applied Manufacturing Overhead 2 Driver/Department Quantity POHR Extended Cost 3 Pouring (DLH) 1.7 $ 16.00 $ 27.20 4 Finishing (Batches) 5 $ 6.40 $ 32.00 5 Total Applied Manufacturing Overheads 59.20 16 Total Cost $ 371.10 7 Per-Unit Cost $ 7.42 8

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