Which of the following is not a batch-level activity? 1) Assembling 2) Inspection 3) Equipment setups 4) Purchase ordering Question 27 (2.5 points) For its inspecting cost pool, Davidson, Inc. expected overhead cost of $300,000 and 4,000 inspections. The actual overhead cost for that cost pool was $360,000 for 5,000 inspections. The activity-based overhead rate used to assign the costs of the inspecting cost pool to products is 1) $60 per inspection. 2) $72 per inspection. 3) $75 per inspection. 4) $90 per inspection. In determining total manufacturing costs on the cost of goods manufactured schedule in a job ordering costing system, ending work in process inventory is deducted from beginning work in process inventory. actual manufacturing overhead costs appear as a deduction. beginning work in process inventory should have a zero balance. manufacturing overhead applied is added to direct materials and direct labor.