Total Activity Activity Cost Pool Assembly Processing orders Inspection Overhead Cost $1,076,890 $ 39,711 56, 500 machine hours 1,550 orders 1,510 inspection hours 103,133 The company makes 290 units of product J71B a year, requiring a total of 930 machine-hours, 31 orders, and 17 Inspection-hours per year. The product's direct materials cost is $2700 per unit and its direct labor cost is $18 per unit. According to the activity-based costing system, the total overhead cost for producing the 290 units of the J71B product is 02 28:0S Multiple Choice $12.93400 $27,51112 3261512 19,681.12 $14.889.32