Doede Corporation uses activity-based costing to compute product margins. In the fest stage, the activity-based costing system allocates two overhead accounts-equipment depreciation and supervisory expense-to three activity cost pools-Machining. Order Filing, and Other-based on resource consumption. Data to perform these allocations appear below Overhead costa Equipment depreciation Supervisory expense $ 20,000 $14,100 Distribution of Resource Consumption Across Activity Cost Pools Equipment depreciation Supervisory expense Activity Cost Pools Machining Order Filling Other 0.20 0.30 0.50 0.50 0.30 0.20 in the second stage, Machining costs are assigned to products using machine-hours (Ms) and Order Filing costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products Activity Orders (Order Product W Product O Total Mis (Machining) 5,750 21,600 27,350 Filling) 177 960 1,137 Finally, sales and direct cost data are combined with Machining and Order Filing costs to determine product margins. Sales and Direct Cost Data Sales (total) Direct materials (total) Direct labor (total) Product WI $ 63,800 Product HO $ 65,200 $ 31,500 $ 16,100 $ 19.300 $ 31,300 What is the overhead cost assigned to Product W1 under activity-based costing? (Round your intermediate calculations to 2 decimal places and your final answer to nearest whole dollar amount.)