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Whan Products Comgany uses a job order cost system. For a number of months, there has been an ongoingritt between the sales department and the production department concernilig a special order product. TC. 1. TC- 1 is a seasonal product that is manufactured in batches of 1.000 units. TC-1 is sold at cost plus a markup of toxi of cost. The sales department is unihappy because fluctuating unit production costs significantly affect selling prices. Sales personnelcomplain that this has caused excessive cuatemer complaints and the loss of considerable orders for TC-1 The production department maintains that each job order must be fully costed on the basis of the costs incurred during the period in which the goods are produced. Production personne! maintain that the only real solution is for the sales department to increase sales in the sfack periods. Andrea Pariey, president of the company. asks you as the company accountant to collect quarterfy data for the gast year on TC-2. From the cost accounting system you accumulate the tollowing productionquantity and cont data. (c) Restaie the ouarterly data by applying overhead as a set rate per batch Restate the quarterly data by applying overhead as a set rate per batch