For its inspecting cost pool, Ellsworth, Inc. expected overhead cost of $200000 and 4000 inspections. The actual overhead cost for that cost pool was $280000 for 5000 inspections. The activity-based overhead rate used to assign the costs of the inspecting cost pool to products is

$40 per inspection.

$56 per inspection.

$50 per inspection.

$70 per inspection.

Hartley Company produces two products, Flower and Planter. Flower is a high-volume item totaling 20000 units annually. Planter is a low-volume item totaling only 6000 units per year. Flower requires 1 hour of direct labor for completion, while each unit of Planter requires 2 hours. Therefore, total annual direct labor hours are 32000 (20000 + 12000). Expected annual manufacturing overhead costs are $680000. Hartley uses a traditional costing system and assigns overhead based on direct labor hours. Each unit of Planter would be assigned overhead of

$21.25.

$26.15.

$42.50.

need more information to compute.