or its inspecting cost center, Ellsworth, Inc. expected overhead cost of $300,000 and 5,000 inspections. The actual overhead cost for that cost center was $480,000 for 5,000 inspections. The activity-based overhead rate used to assign the costs of the inspecting cost center to products is:

	a.	$150 per inspection
	b.	$96 per inspection
	c.	$60 per inspection
	d.	$200 per inspection