175. Villanova, Inc., has done a cost analysis for its production of rubber stamps. The following activities and cost drivers have been developed: Activity Cost Formula Design $5,000 + $0.05 per machine hour Machining $25,000 + $0.01 per machine hour Setups $35 per batch Purchasing $50 + $15 per purchase order Following are the actual costs of producing 35,000 rubber stamps: 1,000 machine hours; 5 batches; 30 purchase orders Design $5,030 Machining ? Setups ? Purchasing $600 The following variances were given in the activity performance report: Design ? Machining $40 F Setups $15 F Purchasing ? What is the actual cost of machining? A. $24,970 B. $25,010 C. $25,050 D. none of these