29) Dunby Inc, a law consulting firm, has been using a single plantwide rate with direct labor hours as 29) the allocation base to allocate overhead costs. The direct labor rate is $250 per hour. Chandler Massey, the president of Dunby, decided to develop an ABC system to acurately allocate the indirect costs. He identified two activities that amount to the total indirect costs- travel and information technology support. The other relevant details are given below Quantity of Activity Travel T Support Allocation Base Estimated costs Allocation Base Miles driven Direct labor hours Total During the current month, Dunby's consultants spent 175 labor hours for Xyme Inc. The job required the professionals to travel 30 miles in total. Determine the total cost of the consulting job using the ABC system. B) $8,270 D) $7,130 A) $52,020 C) $43,750 30) Which of the following triggers manufacturing under the just-in-time management system? 30) B) budgeted profit D) increased purchase A) consumer demand 31) 31) Internal failure costs are costs incurred . A) after the company delivers poor-quality goods or services to customers and then has to make things right with the customer B) to detect poor-quality materials, goods, or services O) when the company detects and corrects poor-quality goods or services before delivery to D) to avoid poor-quality goods or services 32) 32) The phone bill for a company consists of both fixed and variable costs. Refer to the 4-month data below and apply the high-low method to answer the question. (Round your intermediate calculations to two decimal places) Minutes Total Bill 460 53,000 200$2,675 160 $2,625 300 $2,800 March What is the fixed portion of the total cost? D) $2,425 C $2,625 B) $2,225 A) $1,850