Anesni Corporation uses activity-based costing to determine product costs for external financial reports. The company has provided the following data concerning its activity-based costing system:

3. The activity rate for the batch setup activity cost pool is closest to:

A) $142.80

B) $119.00

C) $64.90

D) $110.20

4. Assuming that actual activity turns out to be the same as expected activity, the total amount of overhead cost

allocated to Product X would be closest to:

A) $579,300

B) $714,000

C) $606,250

D) $661,000