Market Mobile manufactures smartphones. The company has two assembly labor classifications: S-1 and S-2. The two classifications are paid $15 and $20 per hour, respectively. The assembly activity for a new smartphone is as follows: (CH4) A product engineer proposes using a higher-rated employee to perform the assembly on the new phone. Their analysis has shown that an S-2 employee can perform the assembly in 0.30 hour per unit. Determine the Assembly activity cost using the S2 labor classification. Assembly: 0.30$20=$6.00 Should management accept or reject the proposal? a. reject the proposal b. accept the proposal