45. Cottonwood, Inc. produces two different products (Standard and Luxury) using two different activities: Machining, which uses machine hours as an activity driver, and Inspection, which uses number of batches as an activity driver. The cost of Machining is $147,000, while the cost of Inspection is $43,500. Standard uses 22% of total machine hours and 70% of total batches. What is the total activity cost assigned to Luxury? $13,050 Re Al $127,710 $114,660 O $62,790