8. If budgeted electriaty cost is $100,000, budgeted rent cost is $100,000, budgeted supervisor salary is $100,000, budgeted advertising cost is $200,000, budgeted depreciation cost is $150,000, and budgeted annual quantity of cost allocation base is 2,000 units, then budgeted overhead application rate would be 133 (6 Points) $225 per unit $325 per unit $175 per unit N none of above 9. Marginal Costing is concerned with: (4 Points) Fixed Costs Variable Costs Semi-fixed Costs None of the above three 10. Direct cost incurred can be identified with (4 Points)