Answer the Following Questions Using the Information Below

Answer the following questions using the information below:
Mount Tamborine Furniture manufactures high quality tables.Its varnishing department is fully automated and requires substantial inspection to keep the machines operating properly.An improperly varnished table is very expensive to correct.Inspection hours for the 10 000 tables varnished in September totalled 2500 hours by 16 employees.Eight litres of varnish were used,on average,for each table.The standard amount of varnish per table is nine litres.The cost of inspection for September was equal to the budgeted amount of $76 000.
-The $76 000 represents a(n) :

A) internal failure cost.
B) possible cost-allocation base.
C) activity cost pool.
D) work-in-process control.