b. $70000 c. $10000o. d. $107692. 16. For actual overhead cost for that cost pool was $480000 for 5000 inspections. The activity-based overhead rate used to its inspecting cost pool, Ellsworth, Inc. expected overhead cost of $400000 and 4000 inspections. The assign the costs of the inspecting cost pool to products bs a. $120 per inspection. b. $96 per inspection. c. $80 per inspection. d$100 per inspection. 17. Boswell Company manufactures two products, Regular and Supreme. Boswell's overhead costs consist of machining, $3000000; and assembling, $1500000. Information on the two products is: Regula Suprem Direct labor hours Machine hours Number of parts 10000 15000 10000 30000 90000 160000 Overhead applied to Regular using activity-based costing is a. $32100oo. b. $1290000. c. $1800000. d. $2700000. 18. Windsor Co. incurs $1050000 of overhead costs each year in its three main departments, machining ($600000), inspections ($300000) and packing ($150000). The machining department works 4000 hours per year, there are 600 inspections per year, and the packing department packs 1000 orders per year. Information about Windsor's two products is as follows: Machining hours Inspections Orders packed Direct labor hours Product x 1000 100 350 1700 Product Y 3000 500 650 1800