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Inc produces two different products using two different activities: machining which uses machine hours as an activity driver and inspection which uses number of batches

Inc produces two different products using two different activities: machining which uses machine hours as an activity driver and inspection which uses number of batches as activity driver. The cost of machining is $900,000 while the cost of inspection is $54,000. Standard is assigned $630,000 in machining cost, and $47,520 in inspection cost. What proportion of inspection activity is used by standard?

68%

88%

62%

59%

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