Massive Limousines uses activity-based costing for its two models of stretch Hummer limousines: Big and Too Big. There are three activity cost pools related to production, with estimated costs and expected activity as follows: Amount of Activity Activity Cost Pool Estimated Cost Activity Cost Driver Big Too Big Fabrication $181,500 Labor hours 600 400 Painting $650,000 Machine hours 1,700 300 Finishing $2,750,000 Units 300 700 Using the activity proportion method, how much of the Fabrication cost would be assigned to the Too big model? 30%, $825,000 O 40%, $72,600 60%, $108.900 O 100%, 181,500 Mini Dwellings uses activity-based costing for its two models of tiny homes: Small and Micro. There are three activity cost pools related to production, with estimated costs and expected activity as follows: Amount of Activity Activity Cost Pool Estimated Cost Activity Cost Driver Small Micro Fabrication $1,800,000 Labor hours 600 400 Painting $600,000 Machine hours 1,500 500 Finishing $900,000 Units 300 700 The activity rates for Fabrication and Painting are O $3,000 per labor hour and $400 per machine hour. O $4,500 per labor hour and $1,200 per machine hour. O $1,800 per labor hour and $1,200 per machine hour. O $1,800 per labor hour and $300 per machine hour