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 $95.94 per customer order Assembling products $3.22 per assembly hour Setting up batches $55.87 per batch

Last year, Product Q06J involved 6 customer orders, 491 assembly hours, and 23 batches. How much overhead cost would be assigned to Product Q06J using the activity-based costing system?

$1,588.36

$68,350.51

$3,441.67

$1,285.01