following costs, check the columns that Cost classifications For each of the likely apply (both variable and fixed might apply for some costs). most Exercise 13.9 LO 3, 4 Product Costs Direct Indirect Period Variable Fixed Wages of assembly-line workers Glue and thread Outbound shipping costs Raw materials handling costs Salary of public relations manager Production run setup costs Plant utilities Electricity cost of retail stores Research and development expense 13.14 Product costing-manufacturing overhead Nautical Accessories, Inc.,, manu- Lo 5 factures women's boating hats. Manufacturing overhead is assigned to production on a machine-hour basis. For 2016, it was estimated that manufacturing overhead would total $359,520 and that 21,400 machine hours would be used. Required: a. Calculate the predetermined overhead application rate that will be used for absorption costing purposes during 2016. b. During April, 3,900 hats were made. Raw materials costing $6,240 were used, and direct labor costs totaled $9,165. A total of 780 machine hours were worke during the month of April. Calculate the cost per hat made during April. At the end of April, 1,050 hats were in ending inventory. Calculate the cost of the ending inventory and the cost of the hats sold during April. c