Addleman 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: Overhead costs: Equipment expense $ 73,000 Indirect labor $ 1,000 Distribution of Resource Consumption Across Activity Cost Pools: Activity Cost Pools Processing Supervising Other Equipment expense 0.20 0.10 0.70 Indirect labor 0.20 0.20 0.60 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 w3 Product 3 Total Mits Processing) 7,600 2,400 10,000 Batchen (Supervising) 100 900 1.000 costs in the other activity cost pool are not assigned to products. Activity data for the company's two products follow: Activity: Product W3 Product 13 Total MHS (Processing) 7,600 2,400 10,000 Batches (Supervising) 100 900 1,000 Finally, the costs of Processing and Supervising are combined with the following sales and direct cost date to determine product margins Sales and Direct Cost Data: Sales (total) Direct materials (total) Direct labor (total) Product W3 Product 3 $159,500 $154,100 $ 66,300 $ 55,300 $ 77,800 $ 84,100 How much overhead cost is allocated to the Supervising activity cost pool under activity based costing