Director Hour Machine Hours 10.000 30.000 Number of Parts 90,000 160.000 Overhead applied to Regular uning activity-based costing is $ 1.800.000 5 2.700.000 53.210,000 $ 1.200.000 5.4pts Question 33 Kiner Co. computed an overhead rate for machining costs ($600,000) of $12 per machine hour. Machining costs are driven by machine hours. If computed based on direct labor hours, the overhead rate for machining costs would be $6 per direct labor hour. The company produces two products, Cape and Chap. Cape requires 20.000 machine hours and 60.000 direct labor hours. while Chap requires 30,000 machine hours and 40,000 direct labor hours. Using activity-based costing, machining costs assigned to each product is Cape: $240,000, Chap: $360,000 Cape: $600,000. Chap: $600,000 Cape: $360,000, Chap: $240,000 Cape: $720.000. Chap: $630,000