ABC Question

there is a question in BPP workbook june 2022 edition on pg 625 , an OTQ question on southcott.
Southcott Co is a firm of financial consultants which offers short revision courses on taxation and auditing
for professional examinations. The firm has budgeted annual overheads totalling $152,625. Until recently
the firm has applied overheads on a volume basis, based on the number of course days offered. The firm
has no variable costs and the only direct costs are the consultants’ own time which they divide equally
between their two courses.
The following information relates to the past year and is expected to remain the same for the coming year.
No of courses Duration No of enquiries No of brochures
Course sold of course per course printed per course
Auditing 50 2 days 175 300
Taxation 30 3 days 70 200
All courses run with a maximum number of students (30), as it is deemed that beyond this number the
learning experience is severely diminished, and the same centre is hired for all courses at a standard daily
rate. The firm has the human resources to run only one course at any one time.

in part B C D . it asks for various cost per unit for auditing and taxation. i donot understand where are the cost driver overheads for hire brochure and enquiries which should add up to total overhead 152625 . in marking scheme it is 62500 for hire , 63000 for brochure and 27125 for enquiry , where did these come from . how to calculate these cost driver overheads ? these should have been given in question but its not ? please help.