Pecan Inc. produces water valves. Overhead costs have been identified as follows: Activity Pool Quality control Material maintenance Setups Cost Activity Driver $55,500 Number of inspections $87,400 Number of machine hours $75,000 Number of production runs Activity 185 19.000 60 Pecan makes 3 models of valves with the following details: Units produced Number of inspections Machine hours Production runs Economy 20,000 5 4,500 5 Standard 40,000 40 12,000 20 Premium 7,000 140 2,500 35 After computing the activity rate, determine the amount of indirect costs assigned to the Premium product line. 28,450 97,250 57,200 92,200