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	$	59.91	per batch
Processing customer orders	$	73.17	per customer order
Assembling products	$	4.60	per assembly hour

Data concerning two products appear below:

	Product K91B	Product F65O
Number of batches	96	67
Number of customer orders	46	60
Number of assembly hours	500	907

How much overhead cost would be assigned to Product K91B using the activity-based costing system?

Multiple Choice

• $5,751.36

• $137.68

• $102,754.62

• $11,417.18