Question 5 (2.5 points) In implementing an activity-based costing system, after all the activities have been identified and the appropriate level of detail selected, the activities are combined into activity cost pools based on their OA) Behavior OB) Function C) Cost levels D) Cost drivers Question 6 (2.5 points) Deadshot Manufacturing uses activity-based costing to assign overhead costs to products. Overhead costs have already been allocated to the company's three activity cost pools as follows: Processing, $20,000; Supervising. $33,500; and Other, $16,500. Processing costs are assigned to products using machine-hours (MHs) and Supervising costs are assigned to products using the number of batches. The costs in the Other activity cost pool are not assigned to products. Activity data appear below: MHS Batches (Processing) (Supervising) Product 9.700 A21 200 Product 300 800 C45 Total 10.000 1.000 What is the overhead cost assigned to Product A21 under activity-based costing? O A) $35,000 B) $26.100 C) $6,700 D) $19.400