17. Mirabile Corporation uses activity-based costing to compute product margins. Overhead costs have already been allocated to the company's three activity cost pools--Processing, Supervising, and Other. The costs in those activity cost pools appear below:

Processing	$ 6,630
Supervising	$ 38,520
Other	$ 12,300

Processing costs are assigned to products using machine-hours (MHs) and Supervising costs are assigned to products using the number of batches. The costs in the Other activity cost pool are not assigned to products. Activity data appear below:

	MHs (Processing)	Batches (Supervising)
Product M0	12,300	900
Product M5	700	900
Total	13,000	1,800

Finally, sales and direct cost data are combined with Processing and Supervising costs to determine product margins.

	Product M0	Product M5
Sales (total)	$ 87,900	$ 99,400
Direct materials (total)	$ 30,400	$ 33,300
Direct labor (total)	$ 29,700	$ 43,600

What is the overhead cost assigned to Product M5 under activity-based costing?

Multiple Choice

• $36,023
• $41,000
• $19,617
• $23,863