ATP Inc. manufactures high-quality calculators for use by accounting students around the globe. During December, ATP produces Job 111 which consists of 1,000 calculators. Production and sales data for Job 111 follows: Sales Price Direct Materials Direct Labor Budgeted MOH (all jobs) Budgeted Machine Hours (all jobs) Actual Machine Hours-Job 111 Actual MOH (all jobs) Total $10,000 $15,000 $150,000 15,000 2,000 $155,000 Per Unit $50 ATP discovers prior to shipping Job 111 that 20 of the units are defective. These 20 units are reworked by adding an additional $7 of direct materials and $3 of direct labor per unit. ATP also uses an additional 10 machine hours for the 20 units during rework. A. What is ATP's total manufacturing cost for Job 111 prior to rework? 8. Did the rework of 20 defective units impact the total cost of Job 1117 C. If so, what would the new costs of Job 111 be after rework? If not, then skip to part D. D. Of the 4 types of quality costs discussed in class, which type of cost is rework?