The Homer Corporation produces two products, and reports the following production and cost information for the most recent accounting period. Product A 20,000 units Product B 2,400 units Number of units produced Direct labor @ $20 per direct labor hour (DLH) Direct materials cost 0.50 DLH per unit 2.00 DLH per unit $2 per unit $ 25 per unit Overhead costs: Machine setup Quality inspections Total Activity Total Cost Driver $1600.00 Setups 30,000.00 inspections $ 31.600.00 Product A Product B 5 setups 15 setups 60 inspections 140 inspections Using activity-based costing to assign overhead costs, the activity rate for quality inspections is: OA) $80 per inspection B) $100 per inspection C) $120. mer inspection