Koje coffee shop has the following cost: Coffee beans, Barista salary, Coffee shop Rent, Milk, utilities, and supervisor salary. A. Classify the above XY Coffee shop cost according to the following classifications: Cost Cost tractability Cost behavior Value-adding Department of Accounting, Finance & Banking Financial statement B. What is the product unit cost for Cold brew drink, which consist of 500 units and has total direct materials of 4,000 S and direct labor 3,500, and overhead is 2,500. C. At the end of the year records show that the actual overhead costs incurred were 10,870 and the amount of overhead cost applied to production was 15,000. Identify the amount of under or overapplied overhead.