QUESTION Dynamic Hobby Companyr manufactures and sells items popular with hobbyists. It has two operating departments: assembly and packing. It also has two service departments: materials management and quality control. The following costs were budgeted for the year: Materials $1115o management Quality control $3 25,0 Assembly $2 25H DU Packing SITSJZI [It] The cost-allocation base used to allocate quality control is the budgeted salaries. and the cost-allocation base used to allocate material management Costs is budgeted labor-hours. The details of the cost-allocation base are: Budgeted Budgeted salaries labor- hours Assembly snauuo 1,?so Packing $12I3JJDEI 2,1[10 Materials management $TB,DD[J Quality control 55E