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 Cost Pool

Supporting assembly

Processing batches

Processing orders

Serving customers

Activity Measure

Direct labor$-$hours $($DLHs$)$

Number of batches

Number of orders

Number of customers

Activity Rate

$$2\mathrm{.}50$ per DLH

$$101\mathrm{.}80$ per batch

$$72\mathrm{.}05$ per order

$$2,533\mathrm{.}00$ per customer

The cost of serving customers, $$2,533\mathrm{.}00$ per customer, is the cost of serving a customer for one year.

Laurel Corporation buys only one of the company's products which Madison Enterprises sells for $$21\mathrm{.}65$ per unit. Last year Laurel Corporation ordered a total of $1,300$ units of this product in $3$ orders. To fill the orders, $10$ batches were required. The direct materials cost is $$6\mathrm{.}60$ per unit and the direct labor cost is $$2\mathrm{.}75$ per unit. Each unit requires $0\mathrm{.}15$ Direct labor$-$hours.

Siiif

According to the ABC system, the total overhead cost for this customer this past year was closest to: