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 $138,000, while the cost of Inspection is $37,000. Toy Cat uses 23% of total sewing hours and 70% of total batches. What is the total activity cost assigned to Toy Dog?

Multiple Choice

• $117,360

• $11,100

• $106,260

• $57,640