Use the following to answer questions 14 and 15 Quasimodo Company produces and sells only one product. The following data relates to $121 Units in beginning finished goods inventory 4,300 Units sold Units in ending finished goods inventory..... Variable costs per unit: Direct materials Direct labor.... Variable manufacturing overhead.... Variable selling and administrative S35 $7 S5 Fixed costs: Fixed manufacturing overhead. $34,400 Fixed selling and administrative.$72,000 Use the following to answer questions 18 and 19: Simba Corporation manufactures three products. In the past, Simba has been using a traditional costing system in which manufacturing overhead was applied using a predetermined overhead rate of 150% of direct labor cost. Sensing the traditional costing system was distorting product costs; Simba is considering a switch to an activity-based costing system. Under activity-based costing, manufacturing overhead costs will be assigned to products using three activity cost pools. Information on these cost pools for next year is as follows