Jackson, Inc. produces two different products (Product 5 and Product Z) using two different activities: Machining, which uses machine hours as an activity driver, and Inspection, which uses number of batches as an activity driver. The cost of Machining is $306,000, while the cost of Inspection is $46,000. Product 5 uses 35% of total machine hours and 40% of total batches. What is the total Inspection cost assigned to Product Z?

Multiple Choice

$107,100

$18,400

$198,900

$27,600