TB MC Qu. 4-50 (Algo) Lynwood, Incorporated, produces two products... Lynwood, Incorporated, produces two products (Product A and Product X) using two activities: Machining, which uses machine hours as the cost driver, and inspection, which uses the number of batches as the cost driver. The activity rate for Machining is $170 per machine hour, and the activity rate for Inspection is $580 per batch. The products have the following activity demands: Multiple Choice $28,420 $187,000 $638,000 $646,000