Bartow Corporation uses an activity based costing system to assign overhead costs to products. In the first stage, two overhead costs-equipment expense and indirect labor-are allocated to the three activity cost pools-Processing, Supervising, and Other--based on resource consumption. Data to perform these allocations appear below: Overhead costs: Equipment expense Indirect labor Distribution of Resource Consumption Across Activity Cost Pools: Equipm Indirect labor expense Activity: Product H3 Product 05 Total $ 29,000 $ 8,000 Processing 0.20 0.50 In the second stage, 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: MHS (Processing) Activity Cost Pools Supervising 0.60 0.30 6,700 3,300 10,000 Other 0.20 0.20 Batches (Supervising) 700 1,300 2,000 How much overhead cost is allocated to the Processing activity cost nool under activity-hased costing in the first stage of allocation?

Bartow Corporation uses an activity based costing system to assign overhead costs to products. In the first stage, two overhead costs-equipment expense and indirect labor-are allocated to the three activity cost pools-Processing. Supervising, and Other-based on resource consumption. Data to perform these allocations appear below: Distribution of Resource Consumption Across Activity Cost Pools: In the second stage. 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