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 Order Filling Other $ 11,325 $ 26, 274 $ 7,200 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 data appear below: Orders (Order Filling) 270 1,240 MHs (Machining) 3,600 11,500 Product 04 Product S1 Finally, sales and direct cost data are combined with Machining and Order Filling costs to determine product margins. Sales (total) Direct materials (total) Direct labor (total) Product 04 $ 98, 100 $ 45,800 $ 37,600 Product S1 $ 104,600 $ 35,000 $ 38,700 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.) Multiple Choice O $8.625 O $ $30,201 $21,576 O O $15,200