9. Brisbane, Inc., a leading manufacturer of car spare parts, divided its manufacturing process into two Departments - Production and Packing. The estimated overhead costs for the Production and Packing departments amounted to S14,000,000 and S20,000,000, respectively. The company produces two types of parts Part 1 and Part 2. The total estimated labor hours for the year were 40,000, and estimated machine hours were 35,000. The Production department is mechanized, whereas the Packing department is labor oriented. Calculate the amount of manufacturing overhead costs allocated to Part 1 Production Packing achine hours 10,000 abor hours art 1 art 2 10,000 5,000 10. The clerical activity associated with processing purchase orders to produce an order for a standard product is an example of a: A. Unit-level activity B. Batch-level activity C. Product-level activity D. Organization-sustaining activity Worker recreational facilities is an example of a cost that would ordinarily be considered to be: A. Unit-level. B. Batch-level. C. Product-level D. Organization-sustaining 11