Bachrodt 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

$

21,600

Supervising

$

3,700

Other

$

10,700

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 Y7	3,700	400
Product V0	6,300	600
Total	10,000	1,000

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

	Product Y7		Product V0
Sales (total)	$	102,200	$	78,900
Direct materials (total)	$	40,800	$	39,100
Direct labor (total)	$	47,200	$	22,300

What is the overhead cost assigned to Product Y7 under activity-based costing?

Multiple Choice

$9,472 A

$18,000 B

$7,992 C

$1,480 D