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	$	10,952
Order Filling	$	25,604
Other	$	7,100

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:

	MHs (Machining)	Orders (Order Filling)
Product O4	3,500	260
Product S1	11,300	1,220

Finally, sales and direct cost data are combined with Machining and Order Filling costs to determine product margins.

	Product O4		Product S1
Sales (total)	$	96,100	$	102,600
Direct materials (total)	$	44,800	$	34,000
Direct labor (total)	$	37,100	$	38,200

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

$15,100

$8,362

$21,106

$29,468