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 $180 per machine hour, and the activity rate for Inspection is $580 per batch. The activity drivers are used as follows: Product Product x Total Machine hours 1,200 3,200 4,400 Number of batches 55 18 73 What is the amount of Inspection cost assigned to Product X? Multiple Choice $42340 $216.000 $10.440 $31.900