For its inspecting cost pool, Ellsworth, Inc. expected overhead cost of $400.000 and 4,000 inspections. The actual overhead cost for that cost pool was $480,000 for 5,000 inspections. The activity-based overhead rate used to assign the costs of the inspecting cost pool to products is a. $80 per inspection. b. $96 per inspection. $100 per inspection. d. $120 per inspection. 10. Identifying and classifying activities is the a. last step under ABC. b first step under ABC. c. second step under ABC. d. None of these answers is correct