Washington, Inc. produces two different products (Product C and Product 2) 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 cost of Machining is $637,000, while the cost of Inspection is $38,676. The activity drivers are used as follows:

	Product C	Product 2	Total
Machine hours	1,100	3,800	4,900
Number of batches	49	17	66

What is the activity rate for Inspection?

$789 per batch

$130 per batch

$586 per batch

$2,275 per batch