Listen Nashville Company manufactures two models of its banjo, the Beginner and the Expert. The Beginner model requires 10,000 direct labor hours and the Expert requires 30,000 direct labor hours. The company produces 3,400 units of the Beginner model and 600 units of the Expert model each year. The company inspects one Beginner for every 100 produced, and inspects one Expert for every 10 produced. The company expects to incur $112,800 of total inspecting costs this year. How much of the inspecting costs should be allocated to the Beginner model using ABC costing? 1) $28,200 2) $95,880 3) $40,800 4) $56,400 &