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 company's activity-based costing system: $52,140 (b) $58,200 (c) $61,280 (d) None of the above. (a) A partial listing of costs incurred at Peggs during September appears below: 199,000 11,000 Direct materials Utilities, factory Administrative salaries Indirect labour Sales commissions Depreciation of production equipment Depreciation of administrative equipment Direct labour Advertising 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