The manager at East Coast Manufacturing organizes costs to prepare the costs of Quality report. The manger complied the following data: Employee training $165,000 Warranty costs $205,000 Rework $256,000 Product testing $170,000 Cost of rejected units $30,000 Sales return processing costs $25,000 Lost profits from lost salos S720,000 Inspection at State of Production $110,000 Preventative maintenance $104,000 Improved equipment $125,000 What of the following cost is the total cost of quality the manager should use to report the costs in the internal failure cost category? O A $170,000 OB. $286,000 OC. $205,000 D. $256,000 Ohio Steel uses a job costing system Ohio Stool unes estimated direct labor hours of 101,500 and estimated manufacturing overhead costs of $324,800 in establishing its predetermined manufacturing overhead rato. Actual resuits for the your showed Actual manufacturing overhead cost $350,300 Allocated manufacturing overhead cost $326,000 The number of direct labor hours worked during the period was O A 101,500 OB. 109,469 OC. 94.450 OD. 101.875