Villeda 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 $?0.72 per batch Processing customer orders $27.78 per customer order Assembling products $12.81 per assembly hour Data concerning two products appear below: Product GS2H Product U152 Number of batches 66 53 Number of customer orders 46 31 Number of assembly hours 419 162