PART 1: Scenario-Based Multiple-Choice Questions Use the below information to answer the following THREE questions (numbered 1 through 3). Brown Corporation uses activity-based costing to determine product costs for external financial reports. The corporation has provided the following information regarding its activity-based costing system. Activity Cost Pool Activity Measure Estimated Overhead Cost Machine Related Batch Setup Machine Hours $560,000 Setups $351,000 General Factory Direct Labor Hours $210,000 The below table shows the expected activity. Activity Cost Pool Product A Product B Total Machine Related 4,000 6,000 10,000 Batch Setup 6,000 3,000 9,000 General Factory 4,000 6,000 10,000