the requirement of the case is in the second picture! your help will be greatly appreaciated! thank you

C5-68 Draper Automotive Draper Automotive started business in April 2017. Since opening a couple of years ago, it has been able to serve some people more than once as they come back for repeat service and additional work. Dawn Draper is in charge of all the scheduling of jobs, billing, and customer relations. In the last six months, Dawn has received a number of complaints from customers about the billing. Strangely, however, she would receive a flurry of complaints in one month, then cards and thank-you notes the next month. She does the billing the same way every month, so she can't understand the fluctuations in satisfaction levels. The process for the billing is to start with the cost of the automotive parts used in the repair or upgrade. These costs are taken from the purchase order price lists from the suppliers. To the amount for the parts is added a labour amount. The labour amount is calculated so that it includes the cost of the mechanics' labour ($25) plus an amount for overhead. The amount for overhead is the previous month's actual overhead amount divided by the estimated number of jobs for the upcoming month. Dawn's estimations for the number of upcoming jobs is usually pretty good. Peggy Olsen came to see Dawn today to complain about the billing. She brought in two invoices, one from five months ago and one from a week ago. Both were for oil and filter changes. The invoices are below: Draper Automotive 1209 Mobile Lane Cumberland, ON (613) 555-1234 Draper Automotive 1209 Mobile Lane Cumberland, ON (613) 555-1234 PAID PAID INVOICE INVOICE February 10, 2019 July 4, 2019 Parts Labour 2 @ 556 Total $24 112 S136 Parts Labour 2 @ 37 Total $24 $74 598 Required: Write an analysis that will help Dawn identify the critical issues, and possible ways to address them Once Dawn saw them side by side, she knew there was a problem, but since she was working from actual numbers for the overhead, she wasn't sure what could be done. She knew that if something didn't change they would begin to lose customers, so she went through her records to see if she could see where any mistakes were made. Dawn summarized the last six months' overhead calculations as follows: Feb Mar Apr May June $5,735 $4,725 $3,842 $3,731 $3,576 $3.690 139 155 189 226 287 298 July Jan $4.309 Actual overhead costs Estimated labour hours for current month OH rate for current month 5.735/155 $37/hour 4,309/1139 $31/hour 4.725/189 $25 /hour 3,842/226 $17/hour 3,576/298 $12/hour 3,731/287 $13/hour Dawn didn't find any errors in the calculations, so she was at a loss to explain what to do next