2 1. Company XYZ uses job costing [actual] to cost its Johs. It uses direct manufacturing labor hours as the only cost-allocation base. All direct materials costs are variable costs. At the end of 2020, managers gather the following information for the whole plant. Item Amount Direct materials cost 200.000 Direct manufacturing labor cost 350.000 Actual indirect manufacturing costs 30.000 Direct manufacturing labor hours 10.000 Budgeted wage rate C 40 Budgeted indirect manufacturing costs 50.000 Budgeted manufacturing labor hours 12.000 Suppose that managers wish to measure the cost of Job 321, which was completed in 2020 and presents the following information Detail for Job 321 Item Amount Direct materials costs 15.000 Direct manufacturing labor cost 40.000 Direct manufacturing labor hours 2.000 With the information given to you, what is the cost of the Job 321? a] 65,000 b] 101,000 c] 5 5,000 d] 61,000 22. Refer to question 21. Suppose that for financial statement purposes, company XYZ uses throughput costing. What is the amount of inventoriahle costs of [oh 321? a] 1 5,0 00 b] 5 5,0 00 c] 501) on cl] 200,000 23.Refer to question 21. Suppose that company XYZ uses job costing [normal] to cost its jobs. What are the (1] new indirect cost rate, and [2] the total cost oflob 321? a] (114.17; (2]e53,333 b] (1]5.00;[2]65,000 c] (1]3.13;[2]61,333 d] (114.17; (2]101,000