Allfur Co. customizes vans and uses job-order costing. In October, Allfur purchased materials on account and started work on three vans. Materials were requisitioned and factory labor used for each of three jobs (Vans A, B, and C) as follows: Materials Factory labor For Van A $10,000 $1,000 For Van B 8,000 1,200 For Van C 2,000 800 The predetermined factory overhead rate is $10 per machine hour. Van A required 50 machine hours; Van B required 20 machine hours, and Van C required 10 machine hours. The balance in the subsidiary Work In Process account for Van B should be: $9,000 O $8,200 $9,200 O $9,400 Arctic Air manufactures cooling units for commercial buildings. For each unit, the price and cost of goods sold are: Price $100,000 per unit Cost of goods sold 70,000 per unit $ 30,000 per unit Gross profit In addition, the company incurs selling and administrative expenses of $200,000 relating to two non-manufacturing activities: customer service and project bidding. The cost pools for these activities are: Activity Customer service Project bidding Total Activity base Number of requests Number of bids Cost pool $ 120,000 $ 90,000 $210,000 Arctic Air has two major customers, Senate Housing and Lowbro University. The activity-base usage by customer for the number of units specified is: Units Number of requests Number of bids Senate Housing 10 2,000 10 Lowbro University 5 1,200 5 Total 15 3,200 15 Lowbro University 15 1,200 5 Total 15 3,200 15 What is the activity rate for project bidding? O $14,000 $6,000 $9,000 O $ 18.000 Which is a fixed cost? Direct labor Selling expense such as rent on the store O Direct materials such as paper Indirect materials such as staples