9. The following data are available for shipping costs in method to determine the following costs incurred by Cibolski Company. Use high-low What is the cost equation? Units Total Shipped Shipping Costs Compute the variable costs for this information. What are the fixed costs associated with this table? Jan 12,000 Feb 11.000 Mar 15.000 Apr 10,000 May 7,000 June 8,500 July 10,000 Aug 39,000 Sept 14,500 Oct 11.800 Nov: 6.800 Dec 8 300 $26.500 23.500 34.900 21,000 16.800 20,100 19.000 24.500 25,000 24.900 21,000 20,700 If 9,200 units were shipped, what would the cost be? If 4.400 units were shipped, what would the cost be? 10. EA Company manufactures and distributes two products. A and K. Overhead costs are currently allocated using the number of units produced as the allocation base. The controller has recommended changing to an activity-based costing (ABC) system. She has collected the following information: Activity Cost Driver Amount Production Sets #setups $165,000 16 Material Handling #parts $95.000 112 45 Packaging costs #units $260,000 $160,000 $100,000 Required What is the overhead rate for each activity using an ABC system? Production Setups 20 Material Handling Packaging costs What would be the total overhead allocated to product K under ABC costing