it is saying the first and 3rd answer is incorrect. the middle one is fine

Lakeside Inc. manufactures four lines of remote control boats and uses activity-based costing to calculate product cost. Estm cost 320tons Estimated Cost Driver Activity Cost Pools Machining Setup Quality control Total Cost $ 320,000 13,200 machine hours 62,000 103,000 380 batches 830 inspections Suppose the Speedy boat requires 2,800 machine hours, 109 batches, and 290 inspections. Using the activity rates, det dollar amount.) Cost Pool Machining Setup Costs Quality Control$ Total Overhead $ Allocated Overhead 67,879 17,784 35,988 121,651