Multiple Choice Aztec Builders allocates manufacturing overhead to jobs based on machine hours. The company has the following estimated costs for the upcoming year: . Dr Who Sa. Salary of factory 555 Ape $13,000 Helge for $16.000 pretim factory went Si. The firm estimates that 1.800 direct labour hours will be worked in the upcoming year, while 2.250 machine hours will be used during the year. The predetermined indirect allocation rate per machine hour is closest to $56. S36 c S100 4 $15, - $40. 2 Blockbuster Entertainment manufactures digital video equipment. For each unit $1,350 of direct material is used and there is $1,350 of direct manufacturing labour at $45 per hour. Manufacturing overhead is applied at $35 per direct manufacturing labour hour. Calculate the cost of cach unit. $2,975 $4,025 $3,750 $4,150 $2,725 In an activity-cost pool . a measure of the activity performed serves as the cost allocation base the costs have a cause-and-effect relationship with the cost-allocation base for that activity, the cost pools are homogeneous over time. costs in a cost pool can always be traced directly to products each pool pertains to a narrow and focused set of costs