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35. Zipp Company manufactures two products (X and Y). The overhead costs ($84,000) have been divided into three cost pools that use the following activity

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35. Zipp Company manufactures two products (X and Y). The overhead costs ($84,000) have been divided into three cost pools that use the following activity cost drivers: Product Number of Setups Machine Hours Packing Orders X 10 500 75 Y 10 2,000 175 Cost per pool 19,000 E60,000 $15,000 What is the allocation rate per setup using activity-based costing? a. 1900 b. $450 C. 19,000 d. $2,100

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