QUESTION 25 Consolidated Industries, Inc. makes carts and wagons. The production process for both requires a machining process and an inspection process. Machining uses machine hours as an activity driver, and Inspection uses number of batches as an activity driver. The cost of Machining is $232,000, while the cost of Inspection is $33,500. Carts uses 32% of total machine hours and 60% of total batches. What is the total activity cost assigned to Carts? O $171,160 $74,240 $20,100 $94,340