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19 Jackson, Inc. produces two different products (Product 5 and Product Z) using two different activities: Machining, which uses machine hours as an activity driver, and Inspection, which uses number of batches as an activity driver. The cost of Machining is $176,000, while the cost of Inspection is $44,000. Product 5 uses 25% of total machine hours and 60% of total batches. What is the total Inspection cost assigned to Product Z? Skipped Multiple Choice $17,600 $26,400 o $44,000 $132,000 7 Hayden, Inc. produces two different products, Product A and Product B. Hayden uses a traditional volume-based costing system in which direct labor hours are the allocation base. Hayden is considering switching to an ABC system by splitting its manufacturing overhead cost across three activities: Engineering, Manufacturing, and Inspection. The cost of each activity and usage of the activity drivers are as follows: Engineering (Engineering Hours) Manufacturing (Direct Labor Hours) Inspection (Batches) Cost $600,000 $800,000 $200,000 Usage by Product A 2,000 400.000 4,000 Usage by Product B 8,000 400,000 1,000 Hayden manufactures 10,000 units of Product A and 5,000 units of Product B per month. Required: a. Calculate the predetermined overhead rate under the traditional costing system. (Round your answer to 2 decimal places.) Predetermined Overhead Rate b. Calculate the activity rate for Engineering, Activity Rate per hour c. Calculate the activity rate for Manufacturing, (Round your answer to 2 decimal places.) Activity Rate per hour d. Calculate the activity rate for Inspection. Activity Rate per batch e. Calculate the indirect manufacturing costs assigned to each unit of Product A under the traditional costing system. Indirect Manufacturing Cost per unit f. Calculate the indirect manufacturing costs assigned to each unit of Product B under the traditional costing system. Indirect Manufacturing Cost per unit g. Calculate the indirect manufacturing costs assigned to each unit of Product A under the ABC system. (Do not round intermediate calculations. Round your answer to 2 decimal places.) Indirect Manufacturing Cost per unit h. Calculate the indirect manufacturing costs assigned to each unit of Product B under the ABC system. (Do not round intermediate calculations. Round your answer to 2 decimal places.) Indirect Manufacturing Cost per unit