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

Activities Activity Rate Setting up batches $85.25 per batch Processing customer orders $76.21 per customer order Assembling products $11.31 per assembly hour

Data concerning two products appear below:

Product V09X Product A09X Number of batches 71 14 Number of customer orders 22 11 Number of assembly hours 494 699

How much overhead cost would be assigned to Product V09X using the activity-based costing system?

$172.77 $146,481.61 $13,316.51 $6,052.75