Gould Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products: 
Data concerning two products appear below:
How much overhead cost would be assigned to Product K91B using the activity-based costing system?
Definitions:
Total Utility
The total satisfaction or benefit received by consuming a good or service.
Utility Schedule
A table or chart displaying various combinations of goods or services and the utility or satisfaction obtained from each combination.
Diminishing Marginal Utility
The principle that as a person increases consumption of a product, there is a decline in the marginal utility that person derives from consuming each additional unit of that product.
Utility Schedule
A table or graph that displays an individual's or group's satisfaction or utility levels derived from consuming different amounts of a good or service.
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