Gleeson Manufacturing Company uses an activity-based costing system. It has the following manufacturing activity areas, related cost drivers and cost allocation rates: 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. \$ 700 B. \$900 C. $1,100 D. $1,400