26. For its inspecting cost pool, expected overhead ccst of S200,OOO and 4,000 inspections. The actual overhead cost that ccst pool '.vas $240,000 for 3,000 inspectiotw The activity-based cnehead rate used to assign the costs of the inspecting cost pool to prcducts is A) per inspection. B) SJS per inspection. C) per inspection. D) S60 per inspection.