Why is the bottom part wrong? Could you explain the steps to the bottom question please? Thanks!

Question 3 Shefeld Creations sells window treatments (shades, blinds, and awnings) to both commercial and residential customers. The following information relates to its budgeted operations for the current year. Commercial Residential Revenues $317,500 $557,000 Direct materials costs $30,000 $50,000 Direct labor costs 120,000 280,000 Overhead cuss 97,500 247,500 257,000 537,000 Operating income (loss) $70,000 $00,000) The controller, Peggy Kingman, is concerned about the residential product line. She cannot understand why this line is not more protable given that the installations of window coverings are less complex for residential customers. In addition, the residential client base resides in close proximity to the company ofce, so travel costs are not as expensive on a per client visit for residential customers. As a result, she has decided to take a closer look at the overhead costs assigned to the two product lines to determine whether a more accurate product costing model can be developed. Here are the three activity cost pools and related information she developed: Estimated overhead cast Drivers Scheduling and travel $97,500 Hours of travel Setup time 117,000 Number of setups Supervision 140,000 Direct labor cost ated Use of Cost Dr'vers per Product Commercla Residential Scheduling and travel 750 750 Setup time 400 250 I Your answer is partially correct. Try again. Compute the activity-based overhead rates for each of the three cost pools. (Round overhead rate for supervision to 2 decimal places, e.g. 0.38. ) Overhead Rates -/ Scheduling and travel $_ per hour 3 Setup time 18 per setup Supervision per dollar Your answer is correct. Determine the overhead cost assigned to each product line. Commercial Residential Scheduling and travel 48750 48750 Setup time 72000 45000 Supervision 42000 98000 Total cost assigned 162750 191750 SHOW SOLUTION LINK TO TEXT VIDEO: SIMILAR EXERCISE x Your answer is incorrect. Try again. Compute the operating income for each product line, using the activity-based overhead rates. Operating income (loss) Commercial tA 70000 Residential 30000 Click if you would like to Show Work for this question: Open Show Work