Xylon Corp. has contracts to complete weekly supplements required by forty-six customers. For the year 2018, manufacturing overhead cost estimates total $940,000 for an annual production capacity of 10 million pages. For 2018, Xylon decided to evaluate the use of additional cost pools. After analyzing manufacturing overhead costs, it was determined that number of design changes, setups, and inspections are the primary manufacturing overhead cost drivers. The following information was gathered during the analysis: Cost pool Design changes Setups Inspections Total manufacturing overhead costs Manufacturing overhead costs $160,000 680,000 100,000 $940,000 Activity level 100 design changes 2,000 setups 10,000 inspections During 2018, two customers, Money Managers and Hospital Systems, are expected to use the following printing services: Money Managers 70,000 Activity Pages Design changes Setups Inspections 10 20 29 Hospital Systems 86,000 2 10 67 Under ABC costing, what is the inspection cost allocated to Hospital Systems? O A. $670 OB. $6,800 OC. $290