Columbus Company provides the following ABC costing information: Activities Labor Total Costs $336,000 $84,000 $40,000 $460,000 Activity - cost drivers 8,000 hours 7,000 gallons 2,500 invoices Gas Invoices Total costs The above activities used by their three departments are: Labor Gas Invoices Lawn Department 2,700 hours 1,900 gallons 1 300 invoices Bush Department 1,400 hours 900 gallons 400 invoices Plowing Department 3,900 hours 4,200 gallons 800 invoices How much of the labor cost will be assigned to the Bush Department? O A. $163,800 OB. $80,500 O C. $58,800 OD. $113,400 Springer Products manufactures three different product lines Model X Model Y and Model Z. Considerable market demand exists for all models. The following per unit data apply Model X Model Y $68 Model Z $70 $54 Selling price Direct materials Direct labor ($15 per hour) Variable support costs ($4 per machine-hour) Fixed support costs Which model has the greatest contribution margin per unit? O A. Model X OB. Model Y OC. Model Z OD. Both Model X and Model Y have the highest and same contribution margin per unit