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 $130 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 1,900 3,100 5,000 Number of batches 49 18 67 What is the amount of Machining cost assigned to Product X? Multiple Choice $1,102,000 $403,000 $247,000