olander creates two types of Runway Outfits: Sparkles and Basic. During Year 2, the company incurred $305,200 of inspection cost. Zoolander recently ablished an activity-based costing system that classified its activities into four categories. Categories and cost drivers are in table below. Sparkles Basic Total Direct Labor Hours Number of Batches Number of Inspectors 15,900 5,900 20 4 5 1 21,800 25 5 What is the allocation rate assuming costs are driven by unit-level activities? $14 per direct labor hour $15,260 per batch O $20 per direct labor hour O $12,208 per batch