Happy Valley Land and Snow Company provides the following ABC costing information: Activities Labor hours Total Costs $320,000 $36,000 $40,000 $396,000 Activity-cost drivers 8,000 hours 6,000 gallons 2,500 invoices Gas Invoices Total costs The above activities used by their three departments are: Labor hours Gas Invoices Lawn Department Bush Department Plowing Department 2,500 hours 1,200 hours 4,300 hours 1,500 gallons 800 gallons 3,700 gallons 1,600 invoices 400 invoices 500 invoices How much of the labor cost will be assigned to the Lawn Department? Select one: o a. $40,000 b. $100,000 c. $25,600 Product lines that produce different variations (models, styles, or colors) often require specialized manufacturing activities that translate into: select one: a. decisions to drop product variations O b. greater overhead costs for each product line c fewer indirect costs for each product line d. a greater number of direct manufacturing labor cost allocation rates