Maxx Inc. has provided the following data from its activity-based costing system:

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How much of the accounting department costs will be allocated to the production?

3.The Manassas Company has 55 obsolete keyboards that are carried in inventory at a cost of $9,600. If these keyboards are upgraded at a cost of $6,800, they could be sold for $18,300. Alternatively, the keyboards could be sold "as is" for $7,700. What is the net advantage or disadvantage of re-working the keyboards?