20) Jerifer Company we product Adhe The esclared totalt and posted DONE pensare follow s ivityd Co hofshe domenyschroevey Ativity cost tools Produet design Assembling Supporting custor Overhead Cat Protiron a piroshook a Soros $23.500 400 TOO 500 $ 18,000 500 200 700 $ 34.600 600 300 900 The activity rate under the activity-based cost closest to: A) $36.24 B) 538.44 system for Supporting customers C) $84.56 D) $115.33 24) Borchardt Corporation has provided the following data concerning last mod operations. Direet materials Direct labor Manufacturing overhead applied to Work in Process S29.000 S 58.000 $ 2.000 Work in process inventory $ 66,000 Endin $ 57,000 How much is the cost of goods manufactured for the month on the schedule of Cost of Goods Manufactured? A) $235.000 B) $178,000 C) $173,000 Dy $169.000