Use the following information to answer the next two questions Chris has a custom curtain and chair cover shop. The job-costing system was designed using an activity-based approach. There are two direct-cost categories (direct materials and direct labour) and three indirect cost pools. These three cost pools represent three activity areas of work at the shop. Activity Area Materials handling Stitching Assembly/Installation Cost Driver used for Allocation Number of pieces in the pattern Number of pieces in the pattern Direct labour hours Cost- Allocation Rate $2.00 per piece $25.00 per piece $15.00 per hour In October Chris made and installed five sets of curtains and chair covers for clients. A set includes curtains for two windows and coverings for three chairs. The direct labour rate is $20.00 per hour. Cost data for curtains and covers follows: Units Produced Direct Direct Labour Material Number Hours Costs of pieces $2,000 1 20 $3,375 6 950 90 Curtains 10 Chair coverings 15 17. The cost for a set of curtains and chair coverings would be: a. $1,253 b. $2,085 c. $2,385 d. $5,375 18. The indirect costs for the shop in October were: a. $4,350 b. $4,900 c. $5,375 d. $11,925