Activity rates from Hilliard Corporation's activity-based costing system are listed below. The company uses the activity rates to assign overhead costs to products:Activity Cost PoolsActivity RateProcessing customer orders$92.86per customer orderAssembling products$1.78per assembly hourSetting up batches$52.09per batchLast year, Product XL91 involved 2 customer orders, 434 assembly hours, and 20 batches. How much overhead cost would be assigned to Product XL91 using the activity-based costing system?
A. $2,000.04
B. $1,041.80
C. $146.73
D. $772.52
E. $66,908.88
Answer: A
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