Jefferson, Inc. produces two different products (Product 5 and Product 2) 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 $196,000, while the cost of Inspection $33,150. The activity drivers are used as follows: Product 5 1960 39 Product Z 2,940 26 Total 4,900 65 Machine hours Number of batches What proportion of Inspection activity is used by Product z? o 48% 60% o 40% 52%