Doede Corporation uses activity-based costing to compute product margins. In the first stage, the activity-based costing system allocates two overhead accounts--equipment depreciation and supervisory expense--to three activity cost pools--Machining, Order Filling, and Other--based on resource consumption. Data to perform these allocations appear below: Overhead costs: Equipment depreciation Supervisory expense $ 92,000 $ 4,000 Distribution of Resource Consumption Across Activity Cost Pools: Equipment depreciation Supervisory expense Activity Cost Pools Machining Order Filling 0.60 0.20 0.30 0.20 Other 0.20 0.50 In the second stage, Machining costs are assigned to products using machine-hours (MHS) and Order Filling 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 Filling) 800 200 MHS (Machining) 4,200 15,800 20,000 Product W1 Product MO Total 1,000 Finally, sales and direct cost data are combined with Machining and Order Filling costs to determine product margins. Sales and Direct Cost Data: Sales (total) Direct materials (total) Direct labor (total) Product w1 $ 236,500 $ 90,900 $ 110,400 Product MO $ 262,000 $ 123, 900 $ 76, 100 The activity rate for the Machining activity cost pool under activity-based costing is closest to: 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 $ 73,000 $ 6,000 Distribution of Resource Consumption Across Activity Cost Pools: Equipment expense Indirect labor Activity Cost Pools Processing Supervising 0.60 0.20 0.40 0.20 Other 0.20 0.40 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: Product F6 Product xo MHS Batches (Processing) (Supervising) 1,000 600 9,000 400 10,000 1,000 Total The activity rate for the Supervising activity cost pool under activity-based costing is closest to: Mirabile Corporation uses activity-based costing to compute product margins. Overhead costs have already been allocated to the company's three activity cost pools--Processing, Supervising, and Other. The costs in those activity cost pools appear below: Processing Supervising Other $ 3,800 $ 23,800 $ 10,400 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 appear below: MHS Product MO Product M5 (Processing) 9,700 300 Batches (Supervising) 500 500 1,000 Total 10,000 Finally, sales and direct cost data are combined with Processing and Supervising costs to determine product margins. Sales (total) Direct materials (total) Direct labor (total) Product MO $ 74,100 $ 28,500 $ 27,800 Product M5 $ 89,900 $ 31, 400 $ 41,700 The activity rate for the Supervising activity cost pool under activity-based costing is closest to: Wedd Corporation uses activity-based costing to assign overhead costs to products. Overhead costs have already been allocated to the company's three activity cost pools as follows: Processing, $27,200; Supervising, $9,300; and Other, $9,500. 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 appear below: Product 06 Product D7 MHS (Processing) 9,200 10,800 20,000 Batches (Supervising) 500 1,500 2,000 Total What is the overhead cost assigned to Product 06 under activity-based costing