Bass Accounting Services expects its accountants to work a total of 26,000 direct labor hours per year. The company's estimated total indirect costs are $312,000. The company uses direct labor hours as the allocation base for indirect costs. What is the indirect cost allocation rate? O A. $120.00 per hour O B. $24.00 per hour O C. $12.00 per hour O D. $14.40 per hourJabari Manufacturing, a widgets manufacturing company, divides its production operations into three processes-Department 1, Department 2, and Department 3. The company uses a process costing system. Jabari incurred the following costs during the year to produce 4,300 units: Department 1 $17,000 Department 2 $9,000 Department 3 $5,000 If Jabari could sell only 3, 100 units during the year, what will be the cost per unit of widget produced? (Round your answer to the nearest cent.) O A. $10.00 O B. $6.05 O C. $7.21 O D. $3.95If 36,000 units are 75% complete with respect to direct materials, then the equivalent units of production for direct materials are The weighted - average method is used. O A. 27,000 units O B. 45,000 units O C. 9,000 units O D. 36,000 units