Toy Maker Company produces two different products (Toy Cat and Toy Dog) using two different activities: Sewing, which uses sewing hours as an activity driver, and Inspection, which uses number of batches as an activity driver. The cost of Sewing is $255,000, while the cost of Inspection is $35,000. Toy Cat uses 33% of total sewing hours and 50% of total batches. What is the total activity cost assigned to Toy Dog?

Multiple Choice

• $101,650

• $17,500

• $170,850

• $188,350