33) Senff Corporation uses the following activity rates from its activity-based costing to assig overhead costs to products: Activity Cost Pools Activity Rate Setting up batches.... $38.50 per batch Processing customer orders... $86.62 per customer order Assembling products. $7.33 per assembly hour Data concerning two products appear below: Number of batches.... Number of customer orders Number of assembly hours.... Product V91Z 83 74 702 Product V211 27 7 321 How much overhead cost would be assigned to Product V91Z using the activity-based costing system? A) $113,774.55 B) $14,751.04 C) $132.45 D) $3,195.50