7 Lakes Corporation has provided the following data from its activity-based costing system: Activity Cost Pools Designing products Setting up batches Assembly products Total Cost $1,909,928 $5,440 $116,100 Total Activity 9,896 product design hours 170 batch set-ups 6,450 assembly hours Data concerning Product ABC appear below: Activity Cost Pools Activity Product design hours 260 Batch set-ups 5 Assembly hours 100 The overhead cost that would be assigned to Product ABC using the company's activity-based costing system: (a) (b) (c) (d) $52,140 $58,200 $61,280 None of the above. 8. A partial listing of costs incurred at Peggs during September appears below: Direct materials Utilities, factory Administrative salaries Indirect labour Sales commissions Depreciation of production equipment Depreciation of administrative equipment Direct labour Advertising $ 199,000 11,000 83,000 29,000 37,000 31,000 44,000 81,000 154,000 The total of the manufacturing overhead costs listed above for September is: (a) $71,000 (b) $115,000 (c) $152,000 (d) None of the above