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 $500 per batch. The activity drivers are used as follows: Machine hours Number of batches Product A 1,100 53 Product X 3,500 21 Total 4,600 74 What is the amount of Machining cost assigned to Product A? Multiple Choice $26.500 $154 000 Multiple Choice $26,500 $154,000 $490,000 O $550,000