Question 19 (4 points) Ringing Solutions produces 12,000 units of a cell phone. The production requires prime costs of $400,000, uses 2,500 machine hours, and takes 1,800 setup hours. The activity rates are $50 per machine hour and $130 per setup hour. What is the unit cost of a cell phone? (Note: Round answer to two decimal places.) $60.95 $40.85 $63.25 $100.65 Question 20 (4 points) When a job is started but not yet complete, the inventory accounts affected are Finished Goods and Cost of Goods Sold. Work-in-Process and Cost of Goods Sold. Raw Materials and Work-in-Process. Work-in-process and Finished Goods. Question 21 (4 points) Brien Corporation uses a job costing system in which Overhead is applied on the basis of Direct Labor Hours (DLH). At the beginning of the year, the company estimated they would incur $240,800 in overhead and 7,000 DLH. At the end of the year, actual overhead was $228,600 and actual DLH were 6,940. How much overhead was over- or -under-applied at the end of the year? $10,136 under-applied $22,000 over-applied $10,136 over-applied $22,000 under-applied