Last year, Red Company shipped 3,000 kilograms of products to customers at a cost of $2,400. Total revenue for Red Company is $40,000. Customer #75 ordered 20 kilograms of products and paid $400. What amount of shipping cost should Red Company assign to the Customer #75 using activity-based costing? $16 $60 $4 $8 $24 Orange Manufacturing produces two types of cameras: 35mm and digital. The production process involves four activities: machining, setups, receiving, and packing. The activities, their costs, and the other related data are in the table below. Product Machine Hours Setups Receiving Orders Packing Orders 35mm 12 200 300 500 Digital 12 450 1,200 2,500 Costs $70 $50 $10 $30 Assume Orange Company uses a normal cost system with a plantwide rate using machine hours as the allocation base. Calculate the total overhead assigned to the 35mm cameras. $72.00 $75.13 $133.00 $80.00 $60.20 According to the IMA Statement of Ethical Professional Practice, members of the IMA should avoid conflicts of interest. Which standard primarily deals with avoiding conflicts of interest? credibility integrity competence confidentiality