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

$\backslash$table$[[$Activity Cost Pools,Activity Rate$],[$Setting up batches,$$114\mathrm{.}25$ per batch$],[$Assembling products,$$5\mathrm{.}80$ per assembly hour$],[$Processing customer orders,$$56\mathrm{.}25$ per customer order$]]$

Data concerning two products appear below:

$\backslash$table$[[,$Product $5964,$Product Q$06$F$],[$Number of batches,$32,49],[$Number of assembly hours,$196,895],[$Number of customer orders,$24,41]]$

Required:

a$.$ How much overhead cost would be assigned to Product $$96U$ using the company's activity$-$based costing system?

b$.$ How much overhead cost would be assigned to Product Q$06$F using the company's activity$-$based costing system? Note: Do not round intermediate calculations. Round your final answers to $2$ decimal places.

$\backslash$table$[[,$Overhead cost$],[$a$.$ Product S$96$U$,],[$b$.$ Product Q$06$F$,]]$