12 of 2 T he ready Some Company in thousands for 2018 Quality engine st 1.260 Statistical process control Cost or el servicing Supplies in testing Systems development Warranty repairs Netcost or scrap Product testing Product recalls Disposal of defective products 1.080 2,8RO 900 15.515 S What were the total appraisal costs in 2018? A $ 1.480 B S 1,930 C S 2.515 D S 1,615 E None of the above 20 Pope Company makes a single product that is subject to wide seasonal variations in demand. The company uses a job-order costing system and computes predetermined overhead rates on a quarterly basis using the number of units to be produced as the allocation base. Its estimated costs for the next two quarters are given below: First Our Second Otr Direct materials 280,000 $ 140,000 Direct labor 160,000 80,000 Manufacturing overhead 230,000 210,000 Total manufacturing costs 660,000 S 416,000 Number of units to be produced 160,000 80,000 Estimated unit product cost 4.13 $ 5.20 Based on the information given, estimate the fixed manufacturing overhead cost per quarter. B. $ 620,000 C. S 172,000 D. $ 210,000 E. None of the above