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 Filing, and other. The costs in those activity cost pools appear below: Machining $ 6,077 Order Filling $ 16,274 Other $ 5,600 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 M. (Machining) Filling) Product 04 2,000 110 Product 51 8,300 920 Finally, soles 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 $ 66,100 $ 29,800 $ 29,600 Product 51 $. 72,600 $ 19,000 $ 30,700 What is the overhead cost assigned to Product St under activity-based costing (Round the Intermediate calculation to two decimal places and your final answer to nearest whole dollar) Multiple Choice $19.433 $4,897 $14,536 $13,600