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 laborare allocated to the three activity cost pools based on resource consumption Data used in the first stage locations follow Overhead costs Equipment expense Indirect labor $ 68,000 $ 11,300 Distribution of Resource Consumption Across Activity Cost Pools: Other Equipment expense Indirect labor Activity Cost Pools Processing Supervising 0.30 0.50 0.30 0.40 0.20 0.30 Processing costs are assigned to products using machine-hours ( Ms) and Supervising costs are assigned to products using the number of batches. The casts in the Other activity cost pool are not assigned to products. Activity data for the company's two products follow Activity: Product 76 MHS Batches (Processing) (Supervising) 17,500 980 1,920 1,140 Product xa Total 19,420 2,120 What is the overhead cost assigned to Product XO under activity-based costing? (Round your intermediate calculations to 2 decimal places.) Multiple Choice Multiple Choice $20,714 O $23,075 O $33,053 $2,362