Question 13 (4 points) In general, the three types of product costs include: Direct materials, direct labor, and overhead. Direct materials, indirect materials, and direct labor. Direct materials, selling expenses, and administrative expenses. Direct materials, direct labor, and indirect labor. Question 14 (4 points) Major Enterprises manufactures digital cameras. For each camera, $159 of direct material is used and there is $135 of direct labor at $15 per hour. Manufacturing overhead is applied at $11 per direct manufacturing labor hour. Calculate the cost of each unit. $393 $417 $508 $216 The Clarence Company uses predetermined overhead rates to apply manufacturing overhead to jobs. The predetermined overhead rate is based on labor cost in Dept. A and machine-hours in Dept. B. At the beginning of the year, the company made the following estimates: Dept A Dept B Direct labor cost $50,000 $45,000 Manufacturing overhead $100,000 $60,000 Direct labor-hours 7,000 - 12,000 Machine-hours 4,000 15,000 What predetermined overhead rates would be used in Dept A and Dept B, respectively? O 50%; $3.00 200%; $4.00 200%; $5.00 50%; $3.75