65. The following data pertains to activity and maintenance costs for two recent years: Year 2 Year 1 12,000 8,000 $15,000 S12,000 Activity level in unit. Maintenance cost.... Using the high-low method, the cost formula for maintenance would be: A. $1.50 per unit B. S3,000 plus $0.75 per unit C. $3,000 plus $1.50 per unit D. $6,000 plus S0.75 per unit 66. Job 731 was recently completed. The following data have been recorded on its job cost sheet $2,391 Direct materials. Direct labor-hours. Direct labor wage rate.. Machine-hours 69 labor-hours $13 per labor-hour 129 machine-hours The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $14 per machine-hour. The total cost that would be recorded on the job cost sheet for Job 731 would be: A. $3,288 B. S5,094 C. $4,254 D. S2,418 67. In a job-order costing system, direct labor cost is ordinarily debited to: A. Manufacturing Overhead. B. Cost of Goods Sold. C. Finished Goods. D. Work in Process