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Activity rates from Lippard Corporations activity-based costing system are listed below. The company uses the activity rates to assign overhead costs to products: Activity Cost Pools Activity Rate Setting up batches $46.61 per batch Processing customer orders $31.62 per customer order Assembling products $2.86 per assembly hour Last year, Product H50E involved 9 customer orders, 666 assembly hours, and 77 batches. How much overhead cost would be assigned to Product H50E using the activity-based costing system? $60,979.68 $3,588.97 $5,778.31 $81.09