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 30% of total machine hours and 70% of total batches. What is the total activity cost assigned to product X? Select one: a. None of the given ANSWER b. $171,000 c. $359,000 d. $125,000 e. $22,500