In addition to year-round offerings, many breweries also produce special seasonal beers. One brewer at a local brewery was wondering if there was a relationship between someone's favorite type of beer, and their favorite season of the year. He decided to ask 100 people both what their favorite type of beer was (lager, stout, IPA, or red ale) and what their favorite season of the year was (spring, summer, fall, or winter). What would be the degrees of freedom for this scenario?

Vintage fun reproduces oldminusfashioned style roller skates and skateboards. the annual production and sales of roller skates is 950 units, while 1,750 skateboards are produced and sold. the company has traditionally used direct labor hours to allocate its overhead to products. roller skates require 2.5 direct labor hours per unit, while skateboards require 1.25 direct labor hours per unit. the total estimated overhead for the period is $114,300. the company is looking at the possibility of changing to an activityminusbased costing system for its products. if the company used an activityminusbased costing system, it would have the following three activity cost pools: the overhead cost per skateboard using the traditional costing system would be closest to: a. $9.31. b. $65.31. c. $25.05. your answer is not correct.d.