8) Lynwood, Inc. produces two different products (Product A and Product X) 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 activity rate for Machining is $180 per machine hour, and the activity rate for Inspection is $580 per batch. The activity drivers are used as follows: Machine hours Number of batches Product A 1200 55 Product X 3200 18 Total 4400 73 What is the amount of Machining cost assigned to Product A? A) $576,000 B) $31,900 C) $216,000 D) $696,000 9) Refer to question 2 for Robin Company. What are Robin's conversion costs? A) $40,750 B) $46,800 C) $59,170 D) $33,720