Exercise 7-4 Second-Stage Allocation (L07-4] Klumper Corporation is a diversified manufacturer of industrial goods. The company's activity-based costing system contains the following six activity cost pools and activity rates: Activity Cost Pool Supporting direct labor Machine processing Machine setups Production orders Shipments Product sustaining Activity Rates $ 9 per direct labor-hour $ 3 per machine-hour $ 35 per setup $ 160 per order $ 125 per shipment $ 875 per product Activity data have been supplied for the following two products: Number of units produced per year Direct labor-hours Machine-hours Machine setups Production orders Shipments Product sustaining Total Expected Activity K425 M67 200 2,000 1,075 3,600 11 11 Required: How much total overhead cost would be assigned to K425 and M67 using the activity-based costing system