21) The most likely cost driver of direct labor costs is the: 21) A) number of machine setups for the product B) number of machine hours C) number of miles driven D) number of production hours 22) Which of the following statements is FALSE? 22) A) Over the long run all costs have cost drivers. B) Fixed costs have cost drivers over the short run. C) There is a cause-and-effect relationship between the cost driver and the amount of cost. D) Volume of production is a cost driver of direct manufacturing costs. 23) A band of normal activity or volume in which specific cost-volume relationships are maintained is 23) referred to as the: A) cost-allocation range B) relevant range C) cost driver range D) averagerange the questions 24 and 25 using the information below: Singer Company manufactures several different products. Unit costs associated with Product ICT101 are as follows: 24) What are the variable costs per unit associated with Product ICT101? 24) A) $22 B) 592 C) $18 D) 588 25) What are the fixed costs per unit associated with Product ICT101? 25) A) $102 B) $32 C) $48 D) $52