Prior to installing a JIT system, Juggernaught Industries used machine hours to assign maintenance costs to its three products of 9 -inch, 11-inch, and 13-inch plastic pipe. The maintenance costs totaled $540,000 per year. The machine hours used by each product and the quantity produced of each product are as follows: After installing JIT, three manufacturing cells were created, and the cell workers were trained to perform maintenance. Maintenance costs for the three cells still totaled $540,000; however, these costs are now traceable to each cell. Along with the JIT installation, Juggernaught adopted backflush costing with the second trigger point being when goods are completed. Required: (20 points) A) Compute the maintenance cost per roll for each type of PVC pipe: 1) before the JIT system is installed and 2) after the JIT system is installed. B) Explain why the JIT maintenance cost per roll is more accurate than the cost per roll using the previous approach. C) If appropriate, prepare the journal entry to record the maintenance costs. If the journal entry is not appropriate, provide an explanation to support that evaluation and decison