Assume the following information from a schedule of cost of goods manufactured Beginning work in process inventory Total manufacturing costs added to production Inding work in process inventory $ 30,000 $200,000 46.000 What is the cost of goods manufactured? Chel 5237000 $184.000 $275,000 $237000 $194,000 $276.000 5187000 Overhead cont Assume a company's activity-based costing system includes three activities. The following information is available with respect to those actives Estimated Activity Control Expected Activity Testing $ 132,000 100,000 testing minutos Setup $ 110,000 2,200 setup hours Holding $ 220,000 10,000 machine hours What is the activity rate for the Testing activity? Maple Choice 51.32 per testing minute $13.20 per testing minute Me Choice $132 per testing minute O $13.20 per testing minute $0.13 per testing minute o $113 per testing minute