Gould Corporation uses the following activity rates from its activity-based costing to assign overhead cost to products: Activities Activity Rate Processing customer orders Assembling products $88.50 per batch $78.99 per customer order $13.86 per assembly hour Data concerning two products appear below: Product Vo9x Product A09x Number of batches Number of customer orders Number of assembly hours 69 20 492 12 9 697 How much overhead cost would be assigned to Product VO9x using the activity-based costing system? O $181.35 O $130,548.78 O $14,505.42 O $6,106.50