3 Mott Dalia Co. has identified an activity cost pool to which it has allocated estimated overhead of 51,920,000. It has estimated use of cost drivers for that activity to be 160,000 inspections. Marted out of 700 Paton Product No of Inspections Widgets 40,000 Gadgets 30,000 Targets 90,000 The overhead assigned to each target is. $360,000 51,080,000 $640,000 $90,000