Culver, Inc. produces two different products (Product V3 and Product G8) 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 drivers are used as follows:

	Product V3	Product G8	Total
Machine hours	1,300	3,900	5,200
Number of batches	55	24	79

The activity rate for Inspection is $520 per batch. What is the total cost of Inspection?

Multiple Choice

• $124,800

• $41,080

• $28,600

• $12,480