Washington Fabricators completed two jobs in June. Washington Fabricators recorded the following costs assigned to the jobs by the company's activity-based costing system: (Click the icon to view the costs.) Job 622 required 3.000 parts, 55,000 lathe turns, and 1, 200 machine hours. All 400 of the job's output units were tested. All units of Job 409 were tested. Requirements How do you know that at least one of the costs recorded for the two jobs is inaccurate? Disregard materials handling costs. How many parts were used for Job 409? How many lathe turns did Job 409 require? How many machine hours? How many units were produced in Job 409? A nearby company has offered to test all product units for $9 each. On the basis of ABC data, should Washington Fabricators accept or reject the offer? Give your reason. The materials handling cost ratio is, but the grinding cost ratio is. Job 622 cannot have times as many parts as Job 409 and times as many parts simultaneously. Requirement 2. Disregard materials handling costs. How many parts were used for Job 409? How many lathe turns did Job 409 require? How many machine hours? How many units were produced in Job 409? Begin by determining the allocation rate for each of the four activities. Identify the formula, then compute the rate for each activity. (Round your answers to two decimal places.) The second step is to use the cost allocation rate for each activity to determine the quantity of the allocation base Job 409 used. Requirement 3. A nearby company has offered to test all product units for $9 each. On the basis of ABC data, should Washington Fabricators accept or reject the offer? Give your reason. Based on the ABC information, Washington the company's offer to test units for $9 each. Washington's cost of performing this activity is $ per unit