Gould Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products:Activity RateSetting up batches$59.06per batchProcessing customer orders$72.66per customer orderAssembling products$3.75per assembly hourData concerning two products appear below: Product K91BProduct F65ONumber of batches8450Number of customer orders3243Number of assembly hours483890How much overhead cost would be assigned to Product K91B using the activity-based costing system?
A. $9,097.41
B. $135.47
C. $4,961.04
D. $81,146.53
Answer: A
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