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	$102.89	per customer order
Assembling products	$2.98	per assembly hour
Setting up batches	$54.89	per batch

Last year, Product Q06J involved 4 customer orders, 475 assembly hours, and 25 batches. How much overhead cost would be assigned to Product Q06J using the activity-based costing system?

$1,346.00

$1,372.25

$3,199.31

$68,108.15