38. Given the following data: Work in ork i Direct labor costs n process, ending $14,000 Cost of goods manufactured 4,00 8,000 8,000 actory overhead Direct materials used is a. $2,000 b. $4,000 c. $8,000 d. $14,000 39. The cost of a manufactured product generally consists of which of the following costs? a. direct materials cost and factory overhead cost only b. direct labor cost and factory overhead cost only c. direct labor cost, direct materials cost, and factory overhead cost d. direct materials cost and direct labor cost only Miramar Industries manufactures two products: A and B. The manufacturing operation i overhead activities-production setup, material handling, and general factory activities. Miramar uses activity-based costing to allocate overhead to products. An activity analysis of the overhead revealed the following estimated costs and activity bases for these activities: nvolves three Cost Activity Base ctivit duction setup aterial handling Number of parts Number of direct labor hours 150,00 80,000 Each product's total activity in each of the three areas is as follows: Product A Product B mber of setups umber of 30 20,000 12,00 40,00 N parts 8,000 umber of direct labor hours 40. What is the activity rate for general overhead? a. $4.00 per direct labor hour b. $60.00 per direct labor hour c. $6.67 per direct labor hour d. S10.00 per direct labor hour