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 $140 per machine hour, and the activity rate for Inspection is $510 per batch. The activity drivers are used as follows:

	Product A	Product X	Total
Machine hours	1,800	3,100	4,900
Number of batches	46	19	65

What is the amount of Machining cost assigned to Product A?

$918,000

$252,000

$434,000

$23,460