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

Activity Cost Pool	Activity Rate
Setting up batches	$	59.41	per batch
Processing customer orders	$	72.87	per customer order
Assembling products	$	4.10	per assembly hour

Data concerning two products appear below:

	Product K91B	Product F65O
Number of batches	86	57
Number of customer orders	36	50
Number of assembly hours	490	897

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.)

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Paparo Corporation has provided the following data from its activity-based costing system:

Activity Cost Pool	Total Cost		Total Activity
Assembly	$	869,200	53,000	machine-hours
Processing orders	$	56,700	1,500	orders
Inspection	$	100,681	1,330	inspection-hours

Data concerning the company's product Q79Y appear below:

Annual unit production and sales		550
Annual machine-hours		1,030
Annual number of orders		65
Annual inspection hours		40
Direct materials cost	$	48.00	per unit
Direct labor cost	$	41.11	per unit

According to the activity-based costing system, the average cost of product Q79Y is closest to: