all 3 requrements please

Muton Test Laboratories does heat testing (HT) and stress les6ing (ST) on materials and operates at copecity Under ifs current simple costing sytam, Mition aggrogntes alf operaling costs of Lawlor, Milton's controller, believes that there is enough variation in test procedures and cost structures to establish separate conthg and Biling rates for HT and ST. The market for test servos i becoming competitive. Without this infornation, any mitcosting and mispricing of its sorvices could cause Miton to lose business. Lamler divides Muitonir costr into four activity-cost categored. (Cick the kon to view the activity-oost categories) Read the reauirements. Requirement 1. Class ty each activily cost as cutput unit-level, batch-ievel, product-or service-sustaining, or facilic-sustaning Requirements Requirements 1. Classify each activity cost as output inif-teve, batch ievel, product or semice-sustaining or facilit-austaning Expiain 2. Calculate the cost per kest-hour for HT and ST, ENtain briefly the roasons why these numbers difeer from the LTA per Mathour that Matton caculeasod uaing its simplo costing aystem 3. Explain the accuracy of the product cons calculatid uing the aimple consing system and the ABC syatem How migne Mitoons manapement use the coot therardy and ABC information to beber manage its business? Data table a. Direct-labour costs, 294,500. These costs can be directly traced to HT, 229,500, and ST, 65,000. b. Equipment-related costs (rent, maintenance, energy, and so on), 320,000. These costs are allocated to HT and ST on the basis of test-hours c. Setup costs, 360,000. These costs are allocated to HT and ST on the basis of the number of setup-hours required. HT requires 14,600 setup-hours, and ST requires 3,400 setup-hours. d. Costs of designing tests, 280,000. These costs are allocated to HT and ST on the basis of the time required to design the tests. HT requires 2,500 hours, and ST requires 2,500 hours