XYZ Company has identified an activity cost pool to which it has allocated estimated overhead of $1,920,000. It has estimated use of cost drivers for that activity to be 160,000 inspections. Widgets require 40,000 inspections, gadgets 30,000 inspections and targets 90,000 inspections. The overhead assigned to each product is: Widgets $640,000, gadgets $640,000, targets $640,000 Widgets $40,000, gadgets $30,000, targets $90,000 Widgets $360,000, gadgets $480,000, targets $1,080,000 Widgets $480,000, gadgets $360,000, targets $1,080,000