Activity rates from Roman Corporation's activity-based costing system are listed below. The company uses the activity rates to assign overhead costs to products: Activity Cost Pools Processing customer orders Assembling products Setting up batches Activity Rate $17.05 per customer order $1.80 per assembly hour $85.82 per batch Last year, Product J27W involved 30 customer orders, 152 assembly hours, and 54 batches. How much overhead cost would be assigned to Product J27W using the activity-based costing system? $24,702.12 $4,634.28 O $5,419.38 $104.67