2. Jean is the manager of the manufacturing department in company called Tyche. During the year, Jean discovered that she had exceeded the cost targets for the year by $500,000. When questioned about it, she stated that the excess cost was because of the support costs located to the department, over which lean has no control. Which of the following statements support her daim? a. The manufacturing department requires 4,000 labor hours to meet the target output. During the year, the department used 5,000 labor hours. b. The support department costs were allocated based on the square feet area of the production premises. The floor area of the manufacturing facility is 10,500 square feet. 6. The support costs were allocated based on the number of employees. The manufacturing department was assigned 40 employees, but Jean requested for 20 additional employees. d. The raw material costs increased by 1.5 times during the year. Alternative raw materials were in short supply and could not be procured. 2. Tristate Fish Company noticed that their production department had overrun cost targets for the year. They decided to reduce the bonus of the manager of the department, Richard, because of the excess costs. Which of the following arguments can Richard make to avoid the reduction in bonus? a. The significant portion of the output for the year had to be reworked due to faulty raw materials used during the production phase a. The significant portion of the output for the year had to be reworked due to Faulty raw materials used during the production phase b. The overall costs increased due to an increase in wages per employee for the year. The overrun costs were primarily due to an increase in commissions paid. d. The Joint costs of production were located based on net realizable value and made up a sizeable portion of the tot costs