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where do the get set up costs of (3,000 x 7/15)? where do they get the 15? and then in the engineering section; where do

where do the get set up costs of (3,000 x 7/15)? where do they get the 15? and then in the engineering section; where do they get 6,000x 1/3--where does the 1/3 come from?
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1. Pelder Prodtucts Company manufactures two types of engintering diagnostic equipinent used in construction. The two products are based upon different technologies, X-ray and ultrasound, but are manufactured in the same factory. Polder has computed the manufacturing cost of the X-ray and uftrasound products by adding together direct materials, direct labor, and overhead cost applied based on the number of direct lahor hotrs. The factory has three owerinead departments that support the single production line that makes both products. Budgeted overhead. spending for the departments is as follows: Details A table of the spending for three overhead departments is shown. There are four columns in the table with these headings: Engineering Design, Materials Handing. Setup, and Total. A spanner head of Department is above the first three columns. Engineering Design is 56.000 , Materials Handling is 55.000, Setup is 53.000 , and Total is 514,000, A double rule appears below 514,000 . Pelder's budgeted manufacturing activities and costs for the period are as follows: Detalts A table of the sponding for three overhead departments is shown. There are four. columns in the table with these headings: Engineering Design. Materials Handing. Setup, and Total. A spanner head of Department is above the frst three columins. Engineering Design is 56.000, Materials Handing is 55,000 . Setup is 53,000 , and Total. is 514.000 . A double rule appears below 514.000. Pelder's budgeted manufacturing activities and costs for the period are as follows: The budgeted cost to manufacture one vltrasound machine using the activity-based costing method is: a. $225. b. 5264. c. $293. d. $305

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