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

Processing customer orders $49.87 per 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?

a) 42,748.02

b) 2,388.22

c) 219.12

d) 71.01