Washington, Incorporated produces two products (Product C and Product 2) using two activities: Machining, which uses machine hours as the cost drive and Inspection, which uses the number of batches as the cost driver. The cost of Machining is $900,000, while the cost of Inspection is $41,080. The products have the following activity demands: Product C Product 2 Total Machine hours 1,300 Number of batches 55 What is the activity rate for Inspection? 3,900 5,200 24 79