Soda Pop Inc produces two different products (Lemon and Lime) using two different activities: Mixing, which uses machine hours as an activity driver, and Inspection, which uses number of batches as an activity driver. The cost of Mixing is $156,000, while the cost of Inspection is $40,500. Lemon uses 20% of total machine hours and 80% of total batches. What is the total Inspection cost assigned to Lemon?

Multiple Choice

• $32,400

• $8,100

• $124,800

• $31,200