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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

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$ 73,000
Indirect labor$ 6,000

Distribution of Resource Consumption Across Activity Cost Pools:

Activity Cost Pools
ProcessingSupervisingOther
Equipment expense0.600.200.20
Indirect labor0.400.200.40

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:

MHs (Processing)Batches (Supervising)
Product F61,000600
Product X09,000400
Total10,0001,000

How much overhead cost is allocated to the Supervising activity cost pool under activity-based costing?

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