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 $170 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 Number of batches 1,200 54 3,200 4,400 22 76 What is the amount of Inspection cost assigned to Product A? Multiple Choice $42,560 $12,320 $30,240 $204,000