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

Activity Costs Pools Activity Rate

Setting up batches 38.50 per batch

Processing customer orders 86.62 Per customer order

Assembling products 7.33 per assembly hour

Data concerning two products appear below:

Product V91Z Product V9211

Number of batches 83 27

Number of customer orders 74 7

Number of assembly hours 702 321

How much overhead cost would be assigned to Product V91Z using the activity-based costing system? A. $14,751.04

B. $3,195.50

C. $132.45

D. $113,774.55