QUESTION 5 A company has two products: A1 and B2. It uses activity-based costing and has prepared the following analysis showing budgeted cost and activity for each of its three activities: Activity Budgeted Cost Activity Cost Driver Budgeted Activity Product A1 Product B2 Activity 1 $ 48,000 Activity 2 $ 63,000 Activity 3 $ 80,000 Square feet Units repaired Orders 1,200 2,240 7,200 4,800 4,760 800 Annual production and sales level of Product A1 is 8,480 units, and the annual production and sales level of Product 82 is 22,310 units. What is the approximate overhead cost per unit of Product B2 under activity-based costing? $9.00 $4.00 $8.00 $10.00 $12.00 QUESTION 6 Kay Company budgets overhead cost of $3,700,000 for the next year. The company uses direct labor hours as its overhead allocation base. If 80,000 direct labor hours are planned for the next year, what is the company's plantwide overhead rate? $10.00 per direct labor hour. $0.10 per direct labor hour. $38.25 per direct labor hour. O $0.02 per direct labor hour. $46.25 per direct labor hour.