Activity rates from Mcelderry Corporation's activity-based costing system are listed below. The company uses the activity rates to assign overhead costs to products:

Activity Cost Pool	Activity Rate
Processing customer orders	$49.87	per customer order
Assembling products	$2.88	per assembly hour
Setting up batches	$18.26	per batch

Last year, Product Q06J involved 10 customer orders, 580 assembly hours, and 12 batches. How much overhead cost would be assigned to Product Q06J using the activity-based costing system?

$71.01

$219.12

$2,388.22

$42,748.02