Use the following information to answer the next two questions: Scissors Inc. is a manufacturer of scissors. The company has always used a traditional plant-wide rate for allocating manufacturing overhead to its products. The plant manager believes it is time to change to a better method of cost allocation. The accounting department has been able to establish some new relationships between production activities and the manufacturing overhead. They are as follows: Activity Cost Driver Allocation Rate Material handling Number of parts S 4 per part Assembly Labour hours $40 per hour Inspection Time item is at $6 per minute Inspection station The previous allocation method is based upon direct manufacturing labour hours, and if that method is used the rate is $400 per labour hour. A batch of 1,000 scissors was produced. The batch requires 2,000 parts, 20 direct manufacturing labour hours, and 30 minutes of inspection time. 10. What are the indirect manufacturing costs per scissor assuming the traditional method is used? a. $ 8.00 b. $ 9.80 c. $ 8,000,000 d. $ 8,980,000 e. None of the above 11. What are the indirect manufacturing costs for a batch of scissors assuming the ABC method is used and a batch of 1,000 scissors were produced? a. $ 8.00 b. $ 9.80 c. $ 8,000,000 d. $ 8,980 e. None of the above