Gleeson Manufacturing Company uses an activity-based costing system. It has the following manufacturing activity areas, related cost drivers and cost allocation rates:

Activity	Cost Driver	Cost Allocation Rate
Machine setup	Number of setups	$50.00
Materials handling	Number of parts	0.50
Machining	Machine hours	13.00
Assembly	Direct labor hours	22.00
Inspection	Number of finished units	14.00

During the month, 100 units were produced, with no defects, requiring three setups. Each unit consisted of 17 parts, 3 direct labor hours and 2.5 machine hours. Direct materials cost $50 per finished unit. What is the total manufacturing cost for inspections?

Select one:

A. $ 900

B. $1,400

C. $ 700

D. $1,100