For its inspecting cost pool, Ellsworth, Inc. expected overhead cost of $ 360000 and 4000 inspections. The actual overhead cost for that cost pool was $ 440000 for 5000 inspections. The activity-based overhead rate used to assign the costs of the inspecting cost pool to products is $ 88 per inspection. $ 72 per inspection. $ 110 per inspection. $ 90 per inspection