QUESTION 22 To complete the first setup on a new machine took an employee 160 minutes. Using an 80% incremental unit-time learning model indicates that the second setup on the new machine is expected to take: O288.0 minutes 128.0 minutes O32.0 minutes 200.0 minutes QUESTION 23 Under the incremental method of allocating common costs: Othe primary user bears the maximum of the total cost O each party bears a proportionate share of the total costs in relation to their individual stand-alone costs O the parties are interested in being viewed as primary users O the first-incremental user bears a higher proportion of the cost in comparison with the primary user QUESTION 24 Variable costing regards fixed manufacturing overhead as a(n): administrative cost inventoriable cost O product cost O period cost 2