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COVID 19 Co 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 Distribution of Resource Consumption Across Activity Cost Pools $ 64,000 $ 13,800 Activity Cost Pools Processing Supervising Other Equipment expense 0.60 020 020 Indirect labor 060 0.30 0.10 Processing costs are assigned to products using machine hours (MH) and Supervising costs are assigned to products using the number of batches the costs in the Other activity cost pool went assigned to products Activity data for the company's two products follow Batches (Supervising) Machine-hours (Processing) 12.000 1010 Product YB Product YA 640 1,330 What is the overhead cost assigned to Product YA under activity based costing (Round the Intermediate calculation to two decimal places and your final answer to newest whole della Select one