Question 10 3 pts Which of the following would MOST likely exhibit the step cost behavior? Salaries paid to factory quality inspectors O Insurance on warehouse facilities O Materials used to produce products Power to heat and cool the plant Question 14 3 pts Which of the following is NOT considered a manufacturing cost? O Factory insurance O Direct labor O Plant utilities Research and development Question 17 3 pts [Note) To answer this and next questions, refer to the following information: Alard Company manufactures coffee makers. The cost accountant wants to calculate the fixed and variable costs associated with the use of machinery, based on the high-low method. Data for the past six months were collected (When using the high-low method, round to whole number if necessary!). Month October November December Machinery Costs Machine Hours $24,500 480 32,200 630 33,500 720 23,800 560 20,000 400 34,000 750 January February March What would be the variable rate for the machinery cost? O $45 O $41 o $35 O $40