The following information relates to Best Company: Activity Overhead costs(OMR) Cost driver Product A Product B Machining Dept. Setup 400,000 Number of setups 400 100 Machining Packaging Dept 1,400,000 Machine hours 140,000 30,000 Assembly 600,000 Direct labor hours 80,000 1,200,000 Inspection 360,000 Number of inspections 240 120 Total costs/production 2.760,000 100,000 150,000 1. If the ABC allocation method is used, what is the overhead rate for the Inspection