Pauls Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products: Activity Cost Pools Setting up batches Activity Rate $93.62 per batch Processing customer orders $19.25 per customer order Assembling products $2.15 per assembly hour Data concerning two products appear below: Product X60R Product G96Y Number of batches 59 15 Number of customer orders 11 7 Number of assembly hours 687 716 How much overhead cost would be assigned to Product X60R using the activity-based costing system? $5,523.58 O $7,212.38 $115.02 $87,070.14