Paparo Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Assembly Processing orders Inspection Total Cost Total Activity $ 846,040 52,000 machine-hours $ 64,056 1,700 orders $ 102,408 1,360 inspection-hours Data concerning the company's product Q79Y appear below: Annual unit production and sales Annual machine-hours Annual number of orders Annual inspection hours Direct materials cost Direct labor cost 450 1,080 70 20 $44.00 per unit $41.63 per unit According to the activity-based costing system, the average cost of product Q79Y is closest to: Gould Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products Activity Cost Pool Setting up batches Processing customer orders Assembling products Activity Rate $59.06 per batch $72.66 per customer order $ 3.75 per assembly hour Data concerning two products appear below: Product F650 Product K91B 84 32 483 Number of batches Number of customer orders Number of assembly hours 50 890 How much overhead cost would be assigned to Product K91B using the activity-based costing system