1. Locke Data Processing reported expenses of $5 million for labor, of which $3 million was for data analysis and $2 million was for data entry. Locke recorded 30,000 hours of data analysis and 100,000 hours of data entry. What are the activity-based rates for each type of direct labor?
2. The materials handling charge for ABC Corp. is $0.50 per pound of finished product. What is the materials handling charge for a job that produced 10,000 units at a weight of 6 pounds per unit?
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