Jefferson, 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 $127,600, while the cost of Inspection is $41,870. The activity drivers are used as follows:

	Product 5	Product Z	Total
Machine hours	1,276	3,124	4,400
Number of batches	55	24	79

What proportion of Machining activity is used by Product 5?

Multiple Choice

• 29%

• 63%

• 71%

• 37%