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

Activity Cost Pools	Activity Rate
Setting up batches	$ 109.50	per batch
Assembling products	$ 3.35	per assembly hour
Processing customer orders	$ 54.40	per customer order

Data concerning two products appear below:

	Product S96U	Product Q06F
Number of batches	48	50
Number of assembly hours	168	856
Number of customer orders	26	42

Required:

1. How much overhead cost would be assigned to Product S96U using the company's activity-based costing system?
2. How much overhead cost would be assigned to Product Q06F using the company's activity-based costing system?

Note: Do not round intermediate calculations. Round your final answers to 2 decimal places.

	overhead cost
a. Product S96U	?
b.Product Q06F	?