Space Products Incorporated manufactures Space Suits and Space Helmets for astronauts and astronauts in training. The company uses two different activity pools: The Production activity pool and the Inspection activity pool. Machine hours are used as the activity driver for Production, and number of batches inspected are used as the activity driver for Inspection. Production costs are $180,000, and Inspection costs are $35,000. Space Suits uses 31% of total machine hours and 60% of total batches inspected. What is the total activity cost assigned to Space Suits? Multiple Choice $138,200 $21,000 $55,800 $76,800