Multiple Choice Question 67

For its inspecting cost pool, Ellsworth, Inc. expected overhead cost of $400000 and 4000 inspections. The actual overhead cost for that cost pool was $460000 for 5000 inspections. The activity-based overhead rate used to assign the costs of the inspecting cost pool to products is

(A.)$80 per inspection

(B.)$100 per inspection

(C.)$115 per inspection

(D.)$92 per inspection