13. A ssume the following cost of goods sold data for a comp 2020 2019 2018 If 2018 is the base year, what is the percentage increase in cost of goods sold from 2018 to 2020? A) 70.4% B) 42% C) 85.7% D) 117% $1,704,000 1,400,000 1,200,000 any 14. A company's planned activity level for next year is expected to be 100,000 machine this level of activity, the company budgeted the following manufacturing hours. At overhead costs Fixed Variable $50,000 10,000 40,000 Depreciation Taxes Supervision $120,000 160,000 20,000 Indirect materials Indirect labor Factory supplies A flexible budget prepared at the 90,000 machine hours level of activity would show total manufacturing overhead costs of A) $270,000 B) $360,000 C) $370,000 D) $300,000