Company XYZ produced and sold $1,000 units. The total direct materials cost was $1,000, the direct labor cost was $12,000, the manufacturing overhead cost was $5,000. The variable selling and administrative cost was $10,000 while the fixed selling and administrative expenses was $3,000. How much is the unit product cost in (5)7 Select one: Oa. 28 O b. 13 O c. 18 O d. 31 O e. None of the given answers Use Table 3 to answer this question. XYZ Co uses an activity-based costing system with three activity cost pools. The company has provided the following data concerning its costs and its activity based costing system (Table 3). How much cost, in total, would be allocated in the first-stage allocation to the Polishing activity cost pool? Select one: O a. $326,300 O b. $254,600 O c. $215,400 O d. $192,100 O e. none of the given answer.