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

Activities	Activity Rate
Setting up batches	$93.00		per batch
Processing customer orders	$82.83		per customer order
Assembling products	$17.26		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?

$193.09

$149,089.68

$16,565.52

$6,417.00