7 Street Corporation des activity based costing to compute product man inte fast stage, the activity based costing system afocates two overhead count-coupement expense and indired borte tree activity cott pool - Processing Supervising and other based on mource consumption Date to perform these locations par below OS Overhead CORE Equipment expense $ 55,000 Indirect labor $ 7.000 Otribution of Resource Consumption Across Activity Cost Pool 0.70 derivity Cout. Voole Processing Supervising Other Equipant expense 0.10 0.20 Iodirect labor 0.50 0.10 0.40 In the second stage processing costs are assigned to products using machine hours and supervising costs are assigned to products using the number of batches. The costs in the other activity cost pool are not signed to products Activity data for the company's two products follow Azovity Product 01 Prodact us Total Batches Processing. (pervising) 1.000 700 1.000 1.300 20,000 2.000 Finally, sales and direct coil data are combined with Processing and supervising costo determine product hagin Sales and Direct Costa sales totalt Det saterials total) Det labor (total) Producto 1134.600 $75,000 560.000 Product 16 166,300 64,000 $ 78,00 How much overhead Colond to the processing odvity cost pool under activity bored costing in the first stage of location 7 AU VU Finally, sales and direct cost data are combined with Processing and Supervising costs to determine product margins. 05 points Sales and Direct Cost Data: 8094 Product 01 Product 56 Sales (total) $ 134,600 $ 186,300 Direct materials (total) $ 76,000 $ 64,800 Direct labor (total) $ 40,800 $ 78,400 How much overhead cost is allocated to the Processing activity cost pool under activity based costing in the first stage of allocation? Multiple Choice $3,500 $5,500 $9.000 $13,800 ME