20. Petitte Corporation has provided the following data from its activity-based coting sysem Overhead Activities Cost Expected Activity Assembly Processing orders $612,560 31,000 machine-hours S35,451 1,300 orders Iespection$100,217 1,690 inspection-hours Data concerning the company's product KS4A appear below: Annual unit production and sales Annual machine-hours Annual namber of orders Annual inspection hors Direct materials cost Direet labor cost 410 700 30 30 $45.67 per unit $31.24 per unit According to the activity-based costing system, the unit product cost of product K34A is closest to: A. S112.64 per unit B. $114.99 per unit C. $116.98 per unit D. $76.91 per unit 21. Which of the following should NOT be included as part of manufacturing overbead at a company that makes office furniture? ?.sheet steel in a file cabinet made by the company. C. idle time for direct labor. D. taxes on a factory building