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 $782,000, while the cost of Inspection is $40,320. The activity drivers are used as follows:

	Product C	Product 2	Total
Machine hours	1,400	3,200	4,600
Number of batches	54	18	72

What is the activity rate for Inspection?

Multiple Choice

• $560 per batch

• $747 per batch

• $170 per batch

• $2,240 per batch