Walsh Enterprises makes a variety of products that it sells to other businesses. The company's activity-based costing system has four activity cost pools for assigning costs to products and customers. Details concerning that ABC system are listed below: Activity Rate Activity Cost Pool Activity Measure Supporting Direct labor-hours assembly (DLHs) Processing batches Number of batches Processing orders Number of orders $ 2.50 per DLH $ $ 101.80 per batch 72.05 per order ners $ 2,533.00 per Serving customers Number of customers $40 customer The cost of serving customers, $2,533.00 per customer, is the cost of serving a customer for one year. Christoforou Corporation buys only one of the company's products which Pilkerton Enterprises sells for $21.65 per unit. Last year Christoforou Corporation ordered a total of 1,300 units of this product in 3 orders. To fill the orders, 10 batches were required. The direct materials cost is $6.60 per unit and the direct labor cost is $2.75 per unit. Each unit requires 0.15 DLHs. According to the ABC system, the total overhead cost for this customer this past year was closest to: Select one: According to the ABC system, the total overhead cost for this customer this past year was closest to: Select one: O a. $1,721.65 o b. $12,155.00 c. $16,409.65 d. $4,254.65