COVID CO. produces two different products (A and 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 cost of Machining is $500,000, while the cost of Inspection is $30,000. Product A uses 70% of total machine hours and 30% of total batches. What is the total activity cost assigned to product X? Select one: a. $171,000 Ob. $22,500 c. None of the given ANSWER d. $359,000 e. $125,000 Please use Table 1 to ANSWER this question. COVID Co. 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 cost of Machining is $1,000,000, while the cost of Inspection is $2,700,000. What is the activity rate for Inspection? Select one: a. $1,500 per batch Ob. $45,000 per batch Oc. None of the given ANSWER Od. $6,000 per batch Oe. $2,000 per batch