+Summer 20 Company, an attorney office, uses a single plant wide rate with direct labor as the base. The company has decided to use an ABC System and has identified the two activites below. Activity Allocation Base Estimated Costs $75,000 $40,000 Miles Driven Estimated Quantity 3,350miles 1,420DLH Travel IT SUPPORT Direct Labor Hours Direct Labor Rate per hour Client billing rate based on cost Miles driven for Client A job $250 140% 150 1. What is the predterminted allocation rate per mile for travel? 2. How much Travel cost would be allocated to Client A? -Based on the following, what is the variable cost per unit? Highest value of total costs Lowest value of total costs Highest Production volume in units Lowest Production volume in units $350,000 $290,000 20,000 13,000