BJ Company has two products: S and D. The company uses activity-based costing and has prepared the following analysis showing the estimated total manufacturing overhead cost and expected activity for each of its three activity cost pools: Expected Activity Activity (allocation base) Cost Pool Estimated MOH. Cost Products Product D Total Activity 1 $20,000 100 400 500 Activity 2 $ 14,625 500 250 750 Activity 3 $60,000 300 2,700 3,000 The annual production and sales of Product S is 4,547 units. The annual production and sales of Product D is 7,913. The total manufacturing overhead allocated to Product S under activity-based costing is closest to: Select one: 0 $19,750 0 $4.34 0 $81,625 O none of these