Bera Corporation uses the following activity rates from its activity$-$based costing to assign overhead costs to products:

$\backslash$table$[[$Activity Cost Pools,Activity Rate$],[$Assembling products,$$3\mathrm{.}16$ per assembly hour$],[$Processing customer orders,$$48\mathrm{.}53$ per customer order$],[$Setting up batches,$$76\mathrm{.}53$ per batch$]]$

Data for one of the company's products follow:

$\backslash$table$[[,$Product Q$79$P$],[$Number of assembly hours',$255],[$Number of customer orders,$45],[$Number of batches,$71]]$

How much overhead cost would be assigned to Product Q$79$P using the activity$-$based costing system? $($Round your intermediate calculations to $2$ decimal places.$)$

Multiple Choice

$$8,423\mathrm{.}28$

$$47,569\mathrm{.}62$

$$5,433\mathrm{.}63$