3 Deemer Corporation has an activity-based costing system with three activity cost pools--Processing. Supervising and Other. In the first stage allocations, costs in the two overhead accounts, equipment expense and indirect labor, are allocated to the three activity cost pools based on resource consumption. Data used in the first stage allocations follow: 1.25 points Overhead costs: Equipment expense Indirect labor $93,000 $ 5,100 Skipped Distribution of Resource Consumption Across Activity Cost Pools: eBook Activity Cost Pools Processing Supervising 0.50 0.30 0.50 0.30 References Equipment expense Indirect labor Other 0.20 0.20 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 for the company's two products follow: Activity Product F6 Product X MHS (Processing) 10,500 1,360 11,860 Batches (Supervising) 1,320 1,320 2,640 Total What is the overhead cost assigned to Product XO under activity-based costing? (Round your Intermediate calculations to 2 decimal places.) Multiple Choice O $5.630 O $20,348 $14718 O $30,326