For its inspecting cost pool, Ellsworth, Inc. expected overhead cost of $380000 and 4000 inspections. The actual overhead cost for that cost pool was $460000 for 5000 inspections. The activity-based overhead rate used to assign the costs of the inspecting cost pool to products is

A

$76 per inspection.

B

$115 per inspection.

C

$92 per inspection.

D

$95 per inspection.