Cheezy Snack produces rice crackers, wheat crackers, and corn crackers on three different production lines in the same manufacturing facility. Currently Cheezy uses a single plantwide overhead rate to allocate its $3,119,000 of annual manufacturing overhead. Of this amount, $800,000 is associated with the rice cracker line, $1,419,000 with the wheat cracker line, and $900,000 with the corn cracker line. Cheezy's plant is currently running a total of 20,000 machine hours: 6,400 in the rice cracker line, 8,600 with the wheat cracker line, and 5,000 with the corn cracker line Cheezy's considers machine hours to be the cost driver of MOH costs. If Cheezy were to implement departmental overhead rates, what rate would be applied to the rice cracker line? A. $125.00/ machine hour B. $165.00/ machine hour C. $140.00/ machine hour D. $155.95/ machine hour Electronics Unlimited uses activity-based costing to allocate all manufacturing conversion costs. Electronics Unlimited produces computer keyboards; each computer keyboard has $8.00 of direct materials and includes 12 parts and requires 1/2 hour of machine time. Additional information follows. What is the cost of materials handling per computer keyboard? A. $6.00 B. $3.00 C. $12.00 D. $0.88