Deemer Corporation has an activity-based costing system with three activity cost pools Processing. Supervising, and other in the first stage locations 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 $ 79,000 $ 11,900 Distribution of Resource Consumption Across Activity Cost Pools: Other Activity Cont Pools Processing Bupervising 0.40 0.40 0.40 0.30 0.20 Equipment expense Indirect labor 0.30 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 Mits Product 16 Product XO Total Batches (Processing) (Supervising) 14,000 1,030 1.900 1,220 15,900 2.250 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 $ 79,000 $ 11,900 Distribution of Resource Consumption Across Activity Cost Pools: Activity Cost Pools Processing Supervising 0.40 0.40 0.40 0.30 Equipment expense Indirect labor Other 0.20 0.30 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 Product F6 Product xo Total MHS Batches (Processing) (Supervising) 14,000 1,030 1,900 1,220 15,900 2,250 What is the overhead cost assigned to Product XO under activity based costing? (Round your intermediate calculations to 2 decimal places.) Multiple Choice O $4,351 $23.420 $19.069 $33.398