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RC Cola has used a traditional cost accounting system to apply quality control costs uniformly to all products at a rate of P45 per direct labor hour.
The main product has the following additional data:
1,000 classes of materials
42,500 units
2,500 orders
The average monthly direct labor hours for its main product are 5,200 hours.
Problem 1. The quality control cost that would be assigned to the main product using traditional costing would be
Problem 2. The rate for the first activity cost pool (inspection of materials) must be
Problem 3. The quality control cost that would be assigned to the main product using Activity Based Costing would be
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