Table 1

The activity drivers are used as follows:

Product A

Product X

Total

Machine hours

1,000

3,000

4,000

Number of batches

45

15

60

Table 2

The activity drivers are used as follows:

Product A

Product X

Total

Machine hours

1,200

4,800

6,000

Number of batches

60

20

80

Please use Table 2 to ANSWER this question. COVID Co. produces two different products (Product A and Product X) using two different activities: Machining, which uses machine hours as an activity driver, and Inspection, which uses number of batches as an activity driver. The cost of Machining is $500,000, while the cost of Inspection is $30,000. What proportion of Machining activity is used by Product A? Select one: O a. None of the given ANSWER O b. 80% O c. 20% O d. 25% e. 67%