For its testing cost pool, Ash, Inc. expected overhead cost of $$400,000$ and $4,000$ tests. The actual overhead cost for that cost pool was $$480,000$ for $5,000$ tests. The activitybased overhead rate used to assign the costs of the testing cost pool to products is

$$120$ per inspection.

$$80$ per inspection.

$$100$ per inspection.

$$96$ per inspection.