eester Corporation has an activity$-$based costing system with three activity cost $,$ols$--$Machining, Order Filling, and Other. In the first stage allocations, costs in e two overhead accounts, equipment depreciation and supervisory expense, e allocated to three activity cost pools based on resource consumption. Data ed in the first stage allocations follow:

Overhead costs:

Equipment depreciation

$$86,200$

$$8,200$

Supervisory expense

stribution of Resource Consumption Across Activity Cost Pools:

$\backslash$table$[[,$Activity Cost Pools$],[$Equipment depreciation,Machining,Order Filling,Other$],[$Supervisory expense,$0\mathrm{.}60,0\mathrm{.}20,0\mathrm{.}20],[,0\mathrm{.}60,0\mathrm{.}10,0\mathrm{.}30]]$

achining costs are assigned to products using machine$-$hours $($MHs$)$ and Order ling costs are assigned to products using the number of orders. The costs in the her activity cost pool are not assigned to products. Activity data for the impany's two products follow:

:tivity:

$\backslash$table$[[,,$Orders $($Order$],[,$MHs $($Machining$),$Filling$)],[$Product M$0,1,950,680],[$Product H$2,9,670,1,850],[$Total$,11,620,2,530]]$

JW much overhead cost is allocated to the Order Filling activity cost pool under tivity$-$based costing?

Multiple Choice

$$13,209$