dvides Mations conth into forer activity-cost calegones 138 (Click the icon to view the actrity coat chegyeses) Read tho ratitirnats Data table a. Direct-labor costs, $294,500. These costs can be directly traced to HT, $229,500, and ST,$65,000. b. Equipment-related costs (rent, maintenance, energy, and so on), $320,000. These costs are allocated to HT and ST on the basis of test-hours. c. Setup costs. $360,000. These costs are allocated to HT and ST on the basis of the number of setup-hours required. HT requires 14,600 setup-hours, and ST requires 3,400 setup-hours: d. Costs of designing tests, $280,000. These costs are allocated to HT and ST on the basis of the time required for designing the tests. HT requires 2,500 hours, and ST requires 2,500 hours: (Click: the icon to view the actvity-cost catepories.) Fead the tesuruments. Outpuf unit-level costes azo Batchierel custa are Service-sastaruing costs at Facilfy-rusidining costs are costing sy siters