Portofino Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products: Activity Cost Pools Activity Rate Setting up batches $81.00 per batch Processing customer orders $71.37 per customer order Assembling products $7.12 per assembly hour Data concerning two products appear below: Product KJ22 Product KL37 10 Number of batches Number of customer orders Number of assembly orders 23 489 694 How much overhead cost would be assigned to Product KJ22 using the activity- based costing system? A) $17,277.43 B) $93,142.16