Chapter 11 (15 points) A towel factory produce two type of products: standard and personalized towel. During the year 2020, the factory produce 60 ton standard towel and 100 ton personalized towel. Total indirect cost was $146,000. An analysis of indirect cost reveals the following activies Activity Cast Driver Total Cost Materials handling Number of requisitions 50.000 Machines Number of set-up 54,000 Quality Inspection Number of inspections 42,000 146,000 Total The cost driver volume for each product was as follows Cost driver Personalised Standard Total Number of requisitions 300 1200 2000 Number of setup 300 600 900 Number of inspections 200 1000 Required Calculate the indirect activity cost rate for each activity (points) Allocate the indirect manufacturing overhead cost for the year 2020 to the product using activity based costing (12 points) Chapter 14(15 points) The following data realta to the Last Division and West Division : West Division Division Sales 180,000 200,000 Direct variable costs 60,000 50,000 Directed costs 40.000 80,000 Average avested capital 200,000 250,000 Required rate of return 20% 185 Determine for both division 3. ROI (6 points Residual income (6 points) c. Which division is eligible for bonus? Why? points)