Gym One manufactures two types of treadmills: Advanced and Basic. During Year 2, the company incurred $304,200 of inspection cost. Gym One recently established an activity-based costing system that classified its activities into four categories. Categories and cost drivers are in table below.

	Direct Labor Hours	Number of Batches	Number of Inspectors
Advanced	16,700	20	5
Basic	6,700	5	1
Total	23,400	25	6

What is the allocation rate assuming costs are driven by product level activities?

A. $50,700 per inspector

B. $15,210 per batch

C. $90,840 per inspector