The following is information about the units produced and total manufacturing costs for Pine Enterprises for the past 6 months. Using the high-low method, what will the total monthly manufacturing costs be if the company produces 9, 500 units? $8,000 -$2, 375 $5, 825 -$4, 375 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