Gould Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products: Activities Activity Rate Setting up batches $81.75 per batch Processing customer orders $73.23 per customer order Assembling products $8.76 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 How much overhead cost would be assigned to Product V09X using the activity-based costing system? $163.74

$102,737.43

$11,415.27

$5,640.75