Deemer 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 Indirect labor $127,000 $ 14,8ee Distribution of Resource Consumption Across Activity Cost Pools: Activity Cost Pools Supervising Processing Other Equipment expense Indirect labor 0.50 0.40 e.1e e.se e.30 e. 20 Processing costs are assigne the Other activity cost pool are not assigned to products. Activity data for the company's two products follow roducts using machine-hours (MHs) and Supervising costs are assigned to products using the number of batches. The costs in Activity MHs Batches (Processing) 11,eee (Supervising) Product F6 1,01e Product Xe 1,390 53e 12,390 Total 1,540 What is the overhead cost assigned to Product XO under activity-based costing? (Round your intermediate calculations to 2 decimal places.) Multiple Choice $7951 $26,962 $19,011 $36,940