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Handal Corporation uses activity-based costing to compute product margins. Overhead costs have already been allocated to the company's three activity cost pools--Machining, Order Filling, and

Handal Corporation uses activity-based costing to compute product margins. Overhead costs have already been allocated to the company's three activity cost pools--Machining, Order Filling, and Other. The costs in those activity cost pools appear below:

Machining $ 7,245
Order Filling $ 18,630
Other $ 6,000

  • Machining costs are assigned to products using machine-hours (MHs)
  • 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 data appear below:

MHs (Machining) Orders (Order Filling)
Product O4 2,400 150
Product S1 9,100 1,000

What is the overhead cost assigned to Product S1 under activity-based costing? (Round the Intermediate calculation to two decimal places and your final answer to nearest whole dollar.)

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