A radial tire manufacturer produces products in two departmentsDivisions A and B. The company uses separate predetermined overhead allocation rates for each department to allocate its overhead. Divisions A and B have estimated manufacturing overhead costs of $160,000 and $340,000, respectively. Division A uses machine hours as the allocation base, and Division B uses direct labor hours as the allocation base. The total estimated machine hours were 34,000, and direct labor hours were 24,000 for the year. Calculate the departmental predetermined overhead allocation rates. (Round your answer to the nearest cent.) O A. Division A-$4.71, Division B$14.17 O B. Division A$6.67, Division B$10.00 C. Division A $10.00, Division B$6.67 OD. Division A$14.17, Division B$4.71 Closet Links Clothing Company provided the following manufacturing costs for the month of June: Direct labor cost $130,000 Direct materials cost 89,000 Equipment depreciation (straight-line) 20,000 Factory insurance 13,000 Factory manager's salary 12,400 Janitor's salary 3,000 Packaging costs 19,400 Property taxes 16,000 From the above information, calculate Closet Link's total variable costs. A. $238,400 B. $219,000 C. $302,800 OD. $64,400 A company is most likely to use value engineering O A. to make product mix decisions O B. to allocate manufacturing overhead to departments O c. to reduce costs in order to achieve target costs OD. to determine accurate product costs for pricing The degree of operating leverage can be measured by A. dividing the contribution margin by operating income B. multiplying the contribution margin by sales revenue O c. dividing the fixed costs by the sales price per unit D. dividing the fixed costs by contribution margin