Gem Systems Gem Systems uses an activity-based costing system. The company has gathered the following information concerning various cost pools and activity drivers; Activity cost pool Normal Cost Activity cost driver Activity level Material Handling $25,000 Number of moves 5,000 Machine setups $35,000 Number of setups 10,000 Inspections $ 5,000 Number of Inspections 2,500 Electricity Costs $15,000 Kilowatt Hours 5,000 The following data was collected and is specific to Job 150. Direct Material Cost $40,000 Direct Labor Cost 25,000 (@ $10 per hour) Number of machine setups 3,000 Number of material moves 1,000 Number of inspections 100 Kilowatt hours of electricity used 1,000 Units produced 5,000 A. Refer to Gem Systems. Calculate the unit cost for the Electricity Costs activity cost pool. a. $15.00 b. $ 3.50 c. $ 3.00 d. $ 5.00 B. Refer to Gem Systems. What is the amount of electricity cost allocated to Job 150? a. $ 1,000 b. $15,000 c. $ 3,000 d. $ 5,000 C. Refer to Gem Systems. What is the amount of machine handling cost allocated to Job 150? a. $ 1,000 b. $ 5,000 c. $25,000 d. None of the above D. Refer to Gem Systems. Calculate the unit cost for the Material Handling activity cost pool. a. $5.00 b. $25.00 c. $10.00 d. $ 3.50