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Smart-ones Inc, manufacturers two types of calculators: Scientific and Graphing. Data related to the two products are as follows: 45 Activity Cost Driver Scientific Graphing Machining $450,000 Machine hours 30,000 60,000 Setups $103,500 Number of setups 45 Inspections $90,000 Inspection hours 1,200 600 What are the activity rates for Machining, Setups, and Inspections, that would be used to assign costs to each product line? O $4.00, $1,200.00, and $65.00, respectively $5.50, $1,220.00, and $62.00, respectively None of these options is correct. $5.00, $1,150.00, and $50.00, respectively For 2022, Baune Inc. estimated that one unit of its most popular products would require 0.04 labour hours at a labour rate of $26 per direct labour hour. During October, the company produced and sold 11,000 units. To produce those units, the company incurred 0.042 labor hours per unit at an average wage of $25.50 per hour. What is the labour rate variance for October? $231 favourable None of these options is correct. $256 unfavourable O $256 favourable $231 unfavourable