Jefferson, Incorporated, produces two products (Product 5 and Product Z) using two activities: Machining, which uses machine hours as the cost driver, and Inspection, which uses the number of batches as the cost driver. The cost of Machining is $192,000, while the cost of Inspection is $41,440. The products have the following activity demands:

	Product 5	Product Z	Total
Machine hours	1,920	2,880	4,800
Number of batches	45	30	75

What proportion of the Inspection activity is used by Product 5?

Multiple Choice

52%

48%

60%

40%