SEFAOJ909 Corporation is a manufacturer. The data for July operations is below. SEFAOJ909's beginning balance in the raw materials account was $26,000 and the ending balance was $48,000. (ID#84721) SEFAOJ909's raw materials purchases during the month totaled $75,000. SEFAOJ909's manufacturing overhead cost incurred during the month was $117,000, of which $3,200 consisted of raw materials classified as indirect materials.costs for direct materials and direct labor: two products: A and B. The company's accounting records revealed the following per-unit Product A Product B Production volume (units) 4,000 5,000 Direct materials $40 $60 Direct labor: 2.5 hours at $10/hour $25 2 hours at $10/hour $20 (ID#26856) VBTXGT616's management is considering a shift to activity-based costing and gathered the following manufacturing overhead data: Expected Activity Activity Cost Pool Estimated OH Cost Activity cost driver Product A Product B Setups $240,000 Number of setups 80 40 General factory $1,110,000 Direct labor hours 10,000 10,000 Machine processing $120,000 Machine hours 2,000 1,000