(Click the icon to view the activity-cost categories.) Data table a. Direct-labor costs, $269,000. These costs can be directly traced to HT, $189,000, and ST,$80,000. b. Equipment-related costs (rent, maintenance, energy, and so on), $475,000. These costs are allocated to HT and ST on the basis of test-hours. c. Setup costs, $385,000. These costs are allocated to HT and ST on the basis of the number of setup-hours required. HT requires 13,000 setup-hours, and ST requires 4,500 setup-hours. d. Costs of designing tests, $248,000. These costs are allocated to HT and ST on the basis of the time required to design the tests. HT requires 2,500 hours, and ST requires 1,500 hours. The accuracy of the product costs will be with the ABC system instead of the simple costing system. The ABC product costs will the utilization of resources by both products. Management can use the ABC costs to The cost hierarchy enables management to more accurately determine the cost drivers of costs. Requirement 2. Calculate the cost per test-hour for HT and ST. Explain briefly the reasons why these numbers differ from the $14 per test-hour that Hull calculated using its simple costing system. First, determine the formula used to calculate the cost for each activity in each test type. x = Cost per activity Calculate the cost of each activity and the total cost of the heat testing and stress testing. \begin{tabular}{llll} & \multicolumn{2}{c}{ Heat Test (HT) } & \multicolumn{1}{c}{ Stress Test (ST) } \\ \cline { 2 - 3 } & & \multicolumn{1}{c}{ Total } \\ & Cost & \multicolumn{1}{c}{ Total } \\ & & Cost \\ \hline Direct labor & & \\ Equipment & & \\ Setup & & \\ Design & & \\ Total & & \\ \hline \end{tabular} Determine the formula to calculate the HT cost per test-hour and enter the amounts to calculate the rate. (Round the rate to the nearest cent.) 1/= HT Cost per test-hour I = per test-hour Determine the formula to calculate the ST cost per test-hour and enter the amounts to calculate the rate. (Round the rate to the nearest cent.) /= ST Cost per test-hour I = per test-hour The cost per test-hour for HT and ST differs from the cost per test-hour using the simple rate because: Requirement 1. Classify each activity cost as output unit-level, batch-level, product- or service-sustaining, or facility-sustaining. Explain each