Use the information below to answer Questions 21 and 22. The Alpha Corporation manufactures flashlights and night lights. Management is attempting to set the budget for the coming year. Two divisions (flashlights and night lights) of the company utilize one plant location. The following data have been prepared for review. Fixed operation costs Available capacity Budgeted long-term usage: Flashlight Division Night light Division Budgeted variable cost per hour a. $900,000 21. What is the total cost for the cost pool, assuming budgeted usage is the allocation base, and budged rates are used, and a single rate method is used? Ob. $3,000,000 $900,000 3,000 hours c. $3,900,000 Od. $4,500,000 2,000 hours 500 hours $1,200 per hour

Use the information below to answer Questions 21 and 22. The Alpha Corporation manufactures flashlights and night lights. Management is attempting to set the budget for the coming year. Two divisions (flashlights and night lights) of the company utilize one plant location. The following data have been prepared for review. 21. What is the total cost for the cost pool, assuming budgeted usage is the allocation base, and budged rates are used, and a single rate method is used? a. $900,000 b. $3,000,000 c. $3,900,000 d. $4,500,000