Cosmos makes deep sea two-stage submersible pods for oceanic deep sea exploration and manufacturing overhead was estimated to be $420,000 for the year with 20,000 of estimated direct labor hours. Actual manufacturing overhead was $445,000, and actual labor hours were 21,000. The predetermined manufacturing overhead rate per direct labor hour would be: Multiple Choice 0 $20.05. 0 $21.00 0 $21.25. 0 $0.06. Under absorption costing, which of the following would increase net income even if sales didn't increase? Multiple Choice Decreasing production and using items from inventory for sales. Increasing production and building up inventory. Increasing fixed costs by investing in new production technology, Increasing variable costs by purchasing higher-quality materials