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 $580 per batch. The activity drivers are used as follows: Product A Product X Total Machine hours Number of batches 1,100 49 3,800 17 4,900 66 What is the amount of Machining cost assigned to Product X? Multiple Choice $638,000 $187,000 $646,000 $28,420