Sons Corporation uses an activity-based costing system with three activity cost pools. Its costs and its activity-based costing system are summarized as below: Costs: Wages and salaries Insurance $520,000 $300,000 $320,000 Utilities Total $1,140,000 Other Total Distribution of resource consumption: Activity Cost Pools Research Production Wages and salaries 50% 40% Insurance 10% 55% Utilities 15% 50% 10% 100% 100% 35% 35% 100% How much cost, in total, would be included in the Research activity cost pool? $353,000 $218.000 $338,000 $533,000 $433,000 According to Ryan Corporation's direct materials budget, its purchase for direct materials will be $150,000 in March, $200,000 in April, and $250,000 in May. Cash payments are made for 50% of the purchases in the month of purchase and 50% in the following month. What is the budgeted cash payments for May? 110,000 225.000 155,000 175,000 165,000 100,000 Which of the following is NOT a type of responsibility center in Responsibility Accounting? (Select all that apply) Employee Benefits Center Cost Center Return on investment Center Revenue Center Information Center