Spruce Company uses a job costing system. Spruce Company's schedule of cost of goods manufactured showed the following amounts for the month ended August 31: Manufacturing overhead cost is allocated at the rate of $21 per direct labor hour. What is the amount of allocated manufacturing overhead costs for August? $44, 940 $124,000 $42, 400 $74, 900 Which of the following cost of quality categories represents the cost incurred "lost profits from lost customers"? Prevention costs External failure costs Appraisal costs Internal failure costs