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	1,400	3,100	4,500
Number of batches	47	18	65

The activity rate for Inspection is $540 per batch. What is the total cost of Inspection?

Multiple Choice

• $25,380

• $97,200

• $35,100

• $9,720