$31.$Kiner Co$.$ computed an activity$-$based overhead rate for machining costs $($$$500,000)$ of $$5$ per machine hour. Machining costs are driven by machine hours. If computed based on direct labor hours, the activity$-$based overhead rate for machining costs would be $$10$ per direct labor hour. The company produces two products, Cape and Chap. Cape requires $60,000$ machine hours and $20,000$ direct labor hours, while Chap requires $40,000$ machine hours and $30,000$ direct labor hours. Using activity$-$based costing, the machining overhead cost assigned to each product isCapeChapa.$$200,000$$$300,000$b$.$$$750,000$$$250,000$c$.$$$266,667$$$233,333$d$.$$$300,000$$$200,000$