Gould Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products: Activities Activity Rate Setting up batches $88.50 per batch Processing customer orders $78.99 per customer order Assembling products $13.86 per assembly hour Data concerning two products appear below: Product V09X Product A09X Number of batches 69 12 Number of customer orders 20 9 Number of assembly hours 492 697

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

Abraham Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 1,900 units and of Product B is 1,100 units. There are three activity cost pools, with estimated costs and expected activity as follows:

Activities	Estimated Overhead Cost	Expected Activity
		Product A	Product B	Total
Activity 1	$51,597	1,400	1,300	2,700
Activity 2	$73,115	2,400	1,100	3,500
Activity 3	$87,450	760	740	1,500

2. The overhead cost per unit of Product A is closest to: