Question 14 (2.5 points) If the beginning balance in the Raw Materials Inventory account for the month was $25,000, the ending balance of $22,000 and material used during the month was $130,000, what is the amount of materials purchased during the month? OA) $127,000 B) $130,000 OC) $133,000 D) $177,000 Question 16 (2.5 points) Under absorption costing, product costs include: Variable manufacturing overhead Fixed manufacturing overhead A) Yes Yes B) No No C) Yes No D) No Yes A) Option A B) Option B. C) Option D) Option D Question 18 (2.5 points) Data concerning three of the activity cost pools of Farfegnugen LLC, a legal firm, have been provided below: Activity Cost Pools Total Cost Total Activity Researching legal research issues $20,900 550 hours Meeting with clients $154,791 meeting 1.053 hours documen Preparing documents $90,400 5,650 ts The activity rate for the meeting with clients' activity cost pool is closest to: O A) $68 per meeting hour OB) $37 per meeting hour C) $147 per meeting hour D) $154.791 per meeting hour