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26. Hungry Henry Quick Stop uses ABC costing Which of the following is most likely to be a cost driver for the cost of cashiering at a Hungy Henry convenience store? A) Cost of items purchased B) Direct labor cost C) - Number of customers processed D) Number of employees handling the job 27. Xanadu's market for its remote control has changed significantly, and Xanadu has had to drop the selling price per unit from $45 to $38. There are some units in the work in process inventory that have costs of $30 per unit associated with them Xanadu can sell these units in their current state for $22 each. It will cost X anadu $11 per unit to rework these units so that they can be sold for $38 each. Which of the following is not a relevant value in this problem? A) 522 B) $30 C) $38 D) 58 28. Grain Giant manufactures rice, wheat, and oat cereals. Crunch Company has approached Grain Giant with a proposal to sell the company the rice cereals at a pric if $22,000 for 20,000 pounds. The following costs are associated with production of 20,000 pounds of nice cereal: The manufacturing overhead consists of $2,000 of variable costs with the balance being allocated to fixed costs. What is the amount of avoidable costs if Grain Giant hnygs rather than makes the rice cereal? A) $25,000 B) $22,000 C) $23,000 D) $20,000