37 Calverton, Incorporated produces two products (Standard and Luxury) using two activities: Machining, which uses machine hours as the cost driver, and Inspection, which uses the number of batches as the cost driver. The cost of Machining is $860,000, while the cost of Inspection is $51,600. Standard is assigned $567,600 in Machining cost, and $43,344 in Inspection cost. What proportion of the Inspection activity is used by Luxury?

61%

24%

58%

16%