$4$

$02$:$51$:$42$

Desjarlais Corporation uses the following activity rates from its activity$-$based costing to assign overhead costs to products.

$\backslash$table$[[$Activity Cost Pools,Activity Rate$],[$Setting up batches,$$111\mathrm{.}60$ per batch$],[$Assembling products,$$4\mathrm{.}63$ per assembly hour$],[$Processing customer orders,$$58\mathrm{.}75$ per customer order$]]$

Data concerning two products appear below:

$\backslash$table$[[,$Product $596$U$,$Product Q$06$F$],[$Number of batches,$43,49],[$Number of assembly hours,$121,853],[$Number of customer orders,$17,38]]$

Required:

a$.$ How much overhead cost would be assigned to Product S$96$U using the company's activity$-$based costing system?

b$.$ How much overhead cost would be assigned to Product Q$06$F using the company's activity$-$based costing system?

Note: Do not round intermediate calculations. Round your final answers to $2$ decimal places.

$\backslash$table$[[,$Overhead cost$],[$a$.$ Product S$96$U$,],[$b$.$ Product Q$06$F$,]]$