12) Columbus Company provides the following ABC costing information: Activities Labor Gas Invoices Total costs Total Costs $392,000 $30,000 $180,000 $602.000 Activity-cost drivers 8,000 hours 5,000 gallons 7,500 invoices The above activities used by their three departments are: Labor Gas Invoices Lawn Department Bush Department 2,600 hours 1,300 hours 1,800 gallons 1,000 gallons 1,600 invoices 100 invoices Plowing Department 4,100 hours 2,200 gallons 5,800 invoices How much of the labor cost will be assigned to the Bush Department? $63,700 If labor hours are used to allocate the non-labor, overhead costs, what is the overhead allocation rate? How much of invoice cost will be assigned to the Lawn Department? How much of the gas cost will be assigned to the Plowing Department