Distribution of Resource Consumption Across Activity Cost Pools: In the second stage. Processing costs are assigned to products using machine-hours (MHs) and Supervising costs are assigned to produ Activity: Finally, sales and direct cost data are combined with Processing and Supervising costs to determine product margins. Sales and Direct Cost Data: How much overhead cost is allocated to the Processing activity cost pool under actlvity-based costing in the first stage of allocation? Mutiple Choice $3,500 $5,500 $9.000 $13,800