Dalia Co. has identified an activity cost pool to which it has allocated estimated overhead of $1,920,000. It has estimated use of cost drivers for that activity to be 160,000 inspections. Product No of Inspections Widgets 40,000 Gadgets 30,000 Targets 90,000 The overhead assigned to each gadget i $480,000 $360,000 $30,000 $640,000