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

Activities	Activity Rate
Setting up batches	$93.50		per batch
Processing customer orders	$83.25		per customer order
Assembling products	$17.51		per assembly hour

Data concerning two products appear below:

	Product V09X	Product A09X
Number of batches	70	13
Number of customer orders	21	10
Number of assembly hours	493	698

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

$194.26

$169,256.80

$16,925.68

$6,545.00