Smile 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	$ 28.37 per batch
Assembling products	$ 5.83 per assembly hour
Processing customer orders	$ 81.73 per customer order

Data concerning two products appear below:

	Product W30	Product W40
Number of batches	24	34
Number of assembly hours	577	515
Number of customer orders	21	29

How much overhead cost would be assigned to Product W30 using the company's activity-based costing system? Show your work!

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Which of the following levels of costs should not be allocated to products for decision-making purposes?

Batch-level activities.

Unit-level activities.

Organization-sustaining activities.

Product-level activities.