Use the following information to answer the next two questions: Chris has a custom curtain and chair cover shop. The job-costing system was designed using an activity-based approach. There are two direct-cost categories (direct materials and direct labour) and three indirect cost pools. These three cost pools represent three activity areas of work at the shop Cost Activity Area Cost Driver used for Allocation Allocation Rate Materials handling Number of pieces in the pattern $2.00 per piece Stitching Number of pieces in the pattern $25.00 per piece Assembly/Installation Direct labour hours $15.00 per hour In October Chris made and installed five sets of curtains and chair covers for clients. A set includes curtains for two windows and coverings for three chairs. The direct labour rate is $20.00 per hour. Cost data for curtains and covers follows: Units Produced Direct Material Costs Direct Number of pieces Labour Hours Jums Assembly/Installation Direct labour In October Chris made and installed five sets of curtains and chair covers for clients. A set includes curtains for two windows and coverings for three chairs. The direct labour rate is $20.00 per hour. Cost data for curtains and covers follows: Labour Hours Units Produced Direct Number of pieces Direct Material Costs 20 90 Curtains 10 $2,000 1 Chair coverings 15 $3,375 6 3. The cost for a set of curtains and chair coverings would be: a. $1,253 b. $2,085 c. $2,385 d. $5,375 e. None of the above 3. The cost for a set of curtains and chair coverings would be! a. $1,253 b. $2,085 c. $2,385 d. $5,375 e. None of the above 4. The indirect costs for the shop in October were: a. $4,350 b. $4,900 c. $5,375 d. S11,925 e. None of the above