Please answer 11 and 12

The activity rate for the Fabrication activity cost pool is closest to: A. exist3.72 per machine-hour B. exist4.44 per machine-hour C. exist7.44 per machine-hour D. exist1.24 per machine-hour A cost that would be included in product costs under both absorption costing and variable costing would be: A. supervisory salaries. B. equipment depreciation. C. variable manufacturing costs. D. variable selling expenses. Assuming that direct labor is a variable cost, product costs under variable costing include only: A. direct materials and direct labor. B. direct materials, direct labor, and variable manufacturing overhead. C. direct materials, direct labor, variable manufacturing overhead, and variable selling and administrative expenses. D. direct material, variable manufacturing overhead, and variable selling and administrative expenses