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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
$93.46
per customer order
Assembling products
$2.78
per assembly hour
Setting up batches
$54.45
per batch
Last year, Product F76D involved 4 customer orders, 459 assembly hours, and 21 batches. How much overhead cost would be assigned to Product F76D using the activity-based costing system?
A. $1,143.45
B. $940.00
C. $2,793.31
D. $67,702.15
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