Betterton Corporation uses an activity based costing system to assign overhead costs to products. In the first stage, two overhead costsequipment depreciation and supervisory expense-are allocated to three activity cost poolsMachining, Order Filling, and Otherbased on resource consumption. Data to perform these allocations appear below:

Overhead costs:
Equipment depreciation	$	59,750
Supervisory expense	$	3,900

Distribution of Resource Consumption Across Activity Cost Pools:
	Activity Cost Pools
	Machining	Order Filling	Other
Equipment depreciation	0.50	0.30	0.20
Supervisory expense	0.10	0.40	0.50

In the second stage, Machining costs are assigned to products using machine-hours (MHs) and Order Filling costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products. Activity data for the company's two products follow:

Activity:
	MHs (Machining)			Orders (Order Filling)
Product A8		4,000			1,500
Product K2		22,000			4,500
Total		26,000			6,000

How much overhead cost is allocated to the Machining activity cost pool under activity-based costing in the first stage of allocation?

$390

$13,805

$29,875

$30,265