Lions Incorporation produces two different products (Product A and Product X) using two different activities: Machining, which uses machine hours as an activity driver, and Inspection, which uses number of batches as an activity driver The activity rate for Machining is $140 per machine hour, and the activity rate for inspection is $500 per batch. The activity drivers are used as follows: Product A Product X Total Machine hours 1,100 3,500 4,600 Number of batchen 53 21 74 What is the amount of Inspection cost assigned to product X? Multiple Choice $10.500 $26,500 $37,000 c $154,000