Which one of the following costs should NOT be considered a direct cost of serving a particular customer who orders a customized personal computer by phone directly from the manufacturer? the cost of the hard disk drive installed in the computer the cost of shipping the computer to the customer. the cost of leasing a machine on a monthly basis that automatically tests hard disk drives before they are installed in computers. the cost of packaging the computer for shipment. Which of the following would be considered a product cost for external financial reporting purposes? Cost of a warehouse used to store finished goods. Cost of guided public tours through the company's facilities. Cost of travel necessary to sell the manufactured product. Cost of sand spread on the factory floor to absorb oil from manufacturing machines. Overapplied manufacturing overhead occurs when: applied overhead exceeds actual overhead. applied overhead exceeds estimated overhead. actual overhead exceeds estimated overhead. budgeted overhead exceeds actual overhead. Daguio Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the total estimated manufacturing overhead was$224, 580. At the end of the year, actual direct labor-hours for the year were 18, 200 hours, manufacturing overhead for the year was underapplied by $12, 100, and the actual manufacturing overhead was $219, 580. The predetermined overhead rate for the year must have been closest to: $11.40 per machine-hour $12.34 per machine-hour $12.06 per machine-hour $10.53 per machine-hour