Problem: JONES Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products:
Activity cost pools Activity rate
Assembling products $2.36 per assembly hour
Processing customers orders $47.73 per customer order
Setting up batches $75,73 per batch
Data for one of the company's products follow:
Product Q79P
Number of assembly hours 247
Number of customer orders 37
Number of batches 63
How much overhead cost would be assigned to Product Q79P using the activity-based costing system?
A) $7,119.92
B) $43,659.54
C) $4,770.99
D) $125.82