Gould 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........................... $59.06 per batch
Processing customer orders............. $72.66 per customer order
Assembling products....................... $3.75 per assembly hour
Data concerning two products appear below:
Product K91B Product F65O
Number of batches.......................... 84 50
Number of customer orders............. 32 43
Number of assembly hours............... 483 890
How much overhead cost would be assigned to Product K91B using the activity-based costing system?
a) $9,097.41
b) $81,146.53
c) $4,961.04
d) $135.47