36) Kennedy Co. has estimated total factory overhead costs of $75,000 with an estimated activity base of 8,000 direct labor hours. Calculate the predetermined factory overhead rate for Kennedy Co. A) $32.00 B) $4.26 B) $4.26 C) $28.80 D) $9.38 37) The Training Co. has a total job cost of $10,500. If the direct material cost is $2,000 and factory overhead is $1,750, what would be the cost of direct labor? A) $6,750 B) $700 C) $7,200 D) $100 38) Assume that Crowson Co. sold 8,000 units of Product A and 2,000 units of Product B in the last year. The unit contribution margins for Products A and B are $20 and $45, respectively. Crowson has fixed costs of $350,000. The break-even point in sales units for product A is: A) 17,500 units. B) 25,278 units. C) 8,000 units. D) 10,769 units