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 $ 11,325 Order Filling $ 26,274 Other 5 7200 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 04 3600 270 Product S1 11,500 1240 Finally, sales and direct cost data are combined with Machining and Order Filling costs to determine product margins. Product 04 Product S1 Sales (total) $ 98,100 $ 104,600 Direct materials (total) $ 45,800 $ 35,000 Direct labor (total) S 37,600 $ 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.) A) $21,576 C) $15,200 D) $30,201 B) S8625