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Meester Corporation has an activity-based costing system with three activity cost pools--Machining, Order Filling, and Other. In the first stage allocations, costs in the two overhead accounts, equipment depreciation and supervisory expense, are allocated to three activity cost pools based on resource consumption. Data used in the first stage allocations follow: Overhead costs: X 01:44:47 Equipment depreciation Supervisory expense $84,800 $ 7,300 Distribution of Resource Consumption Across Activity Cost Pools: Activity Cost Pools Machining Order Filling 0.50 0.40 0.50 0.30 Equipment depreciation Supervisory expense Other 0.10 0.20 Machining costs are assigned to products using machine-hours (MHS) and Order Filling costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products. Activity data for the company's two products follow: Activity: Product MO Product H2 Total MHS (Machining) 1,570 9,870 11,440 Orders (Order Filling) 1,190 2,080 3,270 The activity rate for the Order Filling activity cost pool under activity-based costing is closest to: Multiple Choice O $11.04 per order O $8.47 per order O $8.04 per order O $110.40 per order Gould Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products Activity Cost Pool Setting up batches Processing customer orders Assembling products Activity Rate $59.16 per batch $72.72 per customer order $ 3.85 per assembly hour 8 01:44:21 Data concerning two products appear below: Number of batches Number of customer orders Number of assembly hours Product Product K91B F650 8152 31 45 485 892 How much overhead cost would be assigned to Product K91B using the activity-based costing system? (Round your Intermediate calculations and final answers to 2 decimal places.) Multiple Choice $8.913.53 $8.913.53 0 $80,221.77 0 $4.791.96 0 $135.73