7 Lakes Corporation has provided the following data from its activity-based costing system: Activity Cost Pools Total Cost Total Activity Designing products $1,909,928 9,896 product design hours Setting up batches $5,440 170 batch set-ups Assembly products $116,100 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 companys activity-based costing system