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 $560 per batch. The activity drivers are used as follows:

	Product A	Product X	Total
Machine hours	1,100	3,000	4,100
Number of batches	51	18	69

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

$28,560

$154,000

$420,000

$616,000