Xylon Corp. has contracts to complete weekly supplements required by forty-six customers. For the year 2018, manufacturing overhead cost estimates total $910,000 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 $180,000 587,000 143,000 $910,000 Activity level 300 design changes 2,000 setups 11,000 inspections During 2018, two customers, Money Managers and Hospital Systems, are expected to use the following printing services: A. $832 B. $338 C. $4,696 D. $110 During 2018, two customers, Money Managers and Hospital Systems, are expected to use the following printing services: Activity Pages Design changes Setups Inspections Money Managers 70,000 12 Hospital Systems 86,000 4 16 6 26 64 Under ABC costing, what is the inspection cost allocated to Hospital Systems