Q 4.34: Healthy Legs Manufacturing designs and manufactures treadmills and elliptical machines. Management has the following information about costs and activities: Cost Pool Product assembly Machine setup Materials storage Quality inspections Total Expected Cost $700,000 560,000 240,000 76,800 $1,576,800 Cost Pool Product assembly Activity Driver Activity Rate Number of direct $0.80/direct labor labor hours hour Number of machine $1.40/machine hour hours Number of parts $0.06/part Machine setup Materials storage Quality inspections Number of batches $19.20/batch How many batches does Healthy Legs expect to manufacture during the period? 1,474,560 B 82,125 7,348 D 4,000