## Answers

The correct option is D : ) $264,000;$176,000 | ||

Explanation | ||

Machining cost assigned to each product : | ||

Cape | Chap | |

Machine hour | 52800 | 35200 |

Machining cost rate | 5 per mh | 5 per mh |

Machining cost assigned | 264000 | 176000 |

so answer is d) $264,000;$176,000 | ||

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