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 concering 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) $52,140 (b) $58,200 (C) $61,280 (d) None of the above, 8. A partial listing of costs incurred at Peggs during September appears below: $ Direct materials 199,000 Utilities, factory 11,000 Administrative salaries 83,000 Indirect labour 29,000 Sales commissions 37,000 Depreciation of production equipment 31,000 Depreciation of administrative equipment 44,000 Direct labour 81,000 Advertising 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