15. Sheddon Industries produces two products. The products' identified costs are as follows Product A Product B 20,000$15,000 Direct materials Direct labor 12,000 24,000 The company's overhead costs of $108,000 are allocated based on labor cost. Assume 4,000 units of product A and 5,000 units of Product B are produced. What amount of production costs would be assigned to Product A? (Do not round your intermediate calculations.) A. $36,000 8. $111,000 C.$68,000 D. None of these answers is correct. 16. Cool Runnings operates a chain of frozen yogurt shops. The company pays $5,000 of rent expense per month for each shop. The managers of each shop are paid a salary of $3,000 per month and all other employees are paid on an hourly basis. Relative to the number of shops, the cost of rent is which kind of cost? A. Variable cost B. Fixed cost C. Mixed cost D. Opportunity cost 17. Companies A and B are in the same industry and are identical except for cost structure. At a volume of 50,000 units, the companies have equal net incomes. At 60,000 units, Company A's net income would be substantially higher than B's. Based on this information, Company A's cost structure has more variable costs than B's S. A. B. Company A's cost structure has higher fixed costs than B's. C. Company B's cost structure has higher fixed costs than A's o. At a volume of 50,000 units, Company A's magnitude of operating leverage was lower than B's S