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 $255,000, while the cost of Inspection is $35,000. Standard uses 33% of total machine hours and 50% of total batches. What is the total activity cost assigned to Luxury?

$188,350

$170,850

$101,650

$17,500