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 $96 per inspection. $80 per inspection. $100 per inspection. $120 per inspection