Maynard Test Laboratories does heat testing (HT) and stress testing (ST) on materials and operates al capacity. Under its current simple casting system, Maynard aggregates al operating costs of $1,300,000 into a single overhead cost pool. Waynard calculates a rate per test hour af S18 (31.380,00 85.000 Total test-hours). HT USA 55 000 test-hours and ST BS 30 000 test-hours. Gary Maloney. Waynard's controler believes that there is enough variation in test procecures and cost sh.chures to establish separate costing and biling rates for HT and ST The market for test services is becomin cuir petitive. Without this information, any irisculing and mispricing of its services could cause Maynard to love business. Maloney divider Maynaru's costs in four activity-cost categories Click the icon to view the activly cast categories.) Read the requirements Requirement 1. Classily each activity vusl av output urit-level, batch-level, product or service-ustaning, or facili-susleiring. Explaineach answer. Costem Cost-type a. Direct labor b. Cuupment-related is frent, maintenance, energy, etc.) 6. Setup coate d. Costs of designing tests Outpul unit-level costs are Batch level casts aru Service-sustaining costs are Faclilyutaning coels are Requirement 2. Calculate the cost per leel-hour for HT and ST. Explain briefly the reasons why these numbers differ from the $18 per test-hour that Mayrard calculated using is simples Uusling syster. First, Cetermine the formula used to calculate the cost for each activity in each lest typu. Cost par activity Data Table Calculate the cost of each civily and the lola wst of the leal leeling and strese lesing. Heat Tast (HT) Stress Tast (ST) Total Total Cat Druct labor Equipment Sour Design a. Direclabor costs, 1838,000. These costs can be direct traced to HT, $275,000, and ST. $63,000. b. Equipment related sosis (rent, maintenance, energy, and so on, $340,000. These Dosts are allocated to HT and ST on the basis of last hours c. Schun costs, S357.000. These costs are allocated to HT and ST on the bass of the number of selup-hour required HT requires 13,000 Secup-hours, and ST requires 4,000 schup-hours. d. Costs of Cesigning tests, 3283,500. These costs are allocated to IT and ST on the basis of the time required to design na testa. Trenuires 3.000 hours and ST requires 1,500 hours. Toba Print Dana Determine the formula o calculate the HT usl per test-hour and enter the annuils to calculate the rate. (Round the rate to the nearest cent) HT Cast per best-hour cer test. hour 4 Calou The cost of Aach activity and the total cost of the heat tasting and stress testing. Heat Test (HT) Strass TAS ST) Tatal Total i Data Table Cast Direct later Fquiamant Sulup Design A. Direct-laher acts, $333,000. These cos can be directly traced to HT $275,000 and ST, 563.000 b. Equipment related posts (rent, maintenance, energy, and so on). $340,000. These costs and allocated to HT and ST on the basis of sest hours. C. Setup aueta, 5567.000. These cos's are allocated to HT ard ST on the 1988 of the rumber of se.ptout required. HT require 13,000 sulup-vours, and ST requires 4,000 stup-hour d. Costs of designing tests, $283,500. Thass costs and allocated to HT And ST on the hesis of the time raquined to design tha hecho. Tra 3,000 hours and ST requires 1.500 hours Total Determine the formuls to calculate the HT cost per test-hour and enter the amounts to calculate the rele. (Round the cale to the negrescent HT Cost per fest-hour per hour Determine the formula to calculate the ST cost per test-hour and enter the amounts to calculate the rare. (Round the hea the nearest cant.) Print Dane . ST Cosi per fest hour par fast-hour The cost per lest hour for IT and ST differs from the cost per test tour using the simple rate because Requirement 3. Explain the accuracy of the product coels calculated using the simple casting system and the ABC system. How might Maynard's management use the post hierarchy and ADC information to better manage its business? The ayurany of the product onts will be with the ABC system instead of the simple coating system. The ABC products will the utilization or Y ESCALERA W both product Management can uw ABC wouls lo . The costierarchy Briables management to more accuracy celerine the welcrivers of usis Choose from any ist or enter any number in the input fields and then continue to the next question 2