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When using the physical-volume method, what is the cost of goods sold for Cream? O a $1,100,100 Ob $1,295,757 O c. $1,258,542 O d. $1,290,624 Illumination Corporation operates one central plant that has two divisions, the Flashlight Division and the Night Light Division. The following data apply to the coming budget year: Budgeted costs of operating the plant for 2000 to 3000 hours: Fixed operating costs per year $480,000 Variable operating costs $800 per hour Budgeted long-run usage per year: Flashlight Division 1500 hours Night Light Division 600 hours Practical capacity 3000 hours Assume that practical capacity is used to calculate the allocation rates. Actual usage for the year by the Flashlight Division was 1400 hours ane by the Night Light Division was 700 hours. If a single-rate cost-allocation method is used, what amount of operating costs will be allocated to the Flashlight Division? Assume budgeted usage is used to allocate operating costs? O a $1,424,000 Ob $1,360,000 OG $1,440,000 Od $1,344,000