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 $150 per machine hour, and the activity rate for inspection is $S70 per batch. The activity drivers are used as follows: 28 Machine hours Number of batches Product Product X 1,900 3,200 54 21 Total 5,100 75 What is the amount of Inspection cost assigned to Product X? What is the amount of Inspection cost assigned to Product X? Multiple Choice O $11,970 $30,780 $42,750 $285,000