05337 Handal Corporation uses activity-based costing to compute product margins. Overhead costs have already been allocated to the company's three activity cost pools-Machining. Order Filling, and Other. The costs in those activity cost pools appear below. Machining Order Filling Other $ 11,704 $ 26,950 $ 7,300 Machining costs are assigned to products using machine-hours (MHS) and Order Filling costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products. Activity data appear below. Product 04 Product S1 MHS (Machining) 3,700 11,700 Orders (Order Filling) 280 1,260 Finally, sales and direct cost data are combined with Machining and Order Filling costs to determine product margins. Sales (total) Product 04 Product S1 $ 100,100 $106,600 Direct materials (total) $ 46,800 $ 36,000 $ 38,100 $ 39,200 Direct labor (total) What is the overhead cost assigned to Product S1 under activity-based costing? (Round the Intermediate calculation to two decimal places and your final answer to nearest whole dollar.)