Activity rates from Quattrone Corporation's activity-based costing system are listed below. The company uses the activity rates to assign overhead costs to products:

Activity Cost Pools	Activity Rate
Processing customer orders	$101.81	per customer order
Assembling products	$3.46	per assembly hour
Setting up batches	$57.78	per batch

Last year, Product F76D involved 5 customer orders, 483 assembly hours, and 22 batches. How much overhead cost would be assigned to Product F76D using the activity-based costing system?

	$68,360.23
	$1,271.16
	$3,451.39
	$1,598.08

The overhead cost charged to Product F76D is:

Activity Cost Pools	Activity Rate			Activity		ABC Cost
Processing customer orders	$101.81	per customer order		5	orders	$ 509.05
Assembling products	$3.46	per assembly hour		483	hours	1,671.18
Setting up batches	$57.78	per batch		22	batches	1,271.16
						$3,451.39