Xylon Corp, has contracts to complete weekly supplements required by forty-six customers. For the year 2018, manufacturing overhead cost estimates total $930,000 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 Manufacturing overhead costs Activity level Design changes $170,000 300 design changes Setups 5,000 setups Inspections 195,000 13,000 inspections Total manufacturing overhead costs $930,000 565,000 During 2018, two customers, Money Managers and Hospital Systems, are expected to use the following printing services: O A. $1,921 O B. $975 O C. $130 OD. $405 WUVIUM 195,000 $930,000 ww 13,000 inspections Inspections Total manufacturing overhead costs During 2018, two customers, Money Managers and Hospital Systems, are expected to use the following printing services: y Managers 90,000 Hospital Systems 106,000 Activity Pages Design changes Setups Inspections Under ABC costing, what is the inspection cost allocated to Hospital Systems? O A. $1,921 O B. $975 OC. $130 D. $405