QUESTION IV-Part A. 6 MARKS Select in the Excel sheet the correct classification for the following items. Each correct classification is worth 1 mark. 1) Machine repair: Value-adding or non-value-adding? 2) Painting: Value-adding or non-value-adding? 3) Engineering design: Value-adding or non-value-adding? 4) Drilling activity costs: Unit level, batch level, product level, or facility level? 5) Machine setups activity costs: Unit level, batch level, product level, or facility level? 6) Plant management: Unit level, batch level, product level, or facility level? QUESTION IV-Part B. 14 MARKS USB Coop. has five activity cost pools and two products (a standard flash drive and a premium flash drive). Information is presented below: Direct Materials cost are $0.50 per standard flash drive and $0.75 per premium flash drive. Direct Labour unit costs are $0.25 for both flash drives. Production is 1,000,000 units of Standard and 500,000 units of Premium. Tasks: Answer the following questions: a) What are the activity-based overhead rates for the five cost pools? 5 marks b) How much overhead for ordering and receiving is allocated to the standard flash drive? 1 mark c) How much overhead for machine setup is allocated to the premium flash drive? 1 mark d) How much overhead for machining is allocated to the standard flash drive? 1 mark e) What is the total amount of manufacturing overhead allocated to premium flash drives? 2 marks f) What are the total manufacturing costs for all standard flash drives? 2 marks g) What are the manufacturing unit costs for a premium flash drive? 2 marks