Excercise 5 Imputed Risks (5 Punkte) The Hikebike company takes risks into account in its cost accounting. Determine the imputed total risk costs! - The average downtime of the CNC milling machine is 20 minutes per working day. Work is done 174 days a year. The repair costs are 10/ hour. - Due to shrinkage, 4 percent of the average stock of finished products has been lost in the last four years. The beginning inventory of finished goods was 50.000, the end inventory 70.000