Lynwood, Inc. produces two different products $($Product A and Product X$)$ 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 activity rate for Machining is $$190$ per machine hour, and the activity rate for Inspection is $$530$ per batch. The activity drivers are used as follows:

Product A Product X Total

Machine hours $1,3003,1004,400$

Number of batches $552479$

What is the amount of Inspection cost assigned to Product X$?$

Multiple Choice

$$29,150$

$$41,870$

$$12,720$

$$247,000$