Plese help with thee two questions.

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Schedule of Activity Costs Quality Control Activities Process audits Training of machine operators Processing returned products Scrap processing (disposal) Rework Preventative maintenance Product design Warranty work Activity Cost $48,600 28,400 16,300 24,700 8,800 27,000 42,500 6,300 23,300 Finished goods inspection From the above schedule of activity costs, determine the appraisal costs a. $48,600 b. $71,900 Oc. $169,800 d. $112,900 Sifton Electronics Corporation manufactures and assembles electronic motor drives for video cameras. The company assembles the motor drives for several accounts. The process consists of a lean cell for each customer. The following information relates only to one customer's lean cell for the coming year. Projected labor and overhead, $5,673,000; materials costs, $34 per unit. Planned production included 5,952 hours to produce 18,600 motor drives. Actual production for August was 1,880 units, and motor drives shipped amounted to 1,500 units From the foregoing information, determine the production costs transferred to Cost of Goods Sold during August. Ca. $575,314 b. $637,320 Oc. $243,108 Od. $508,500