Help ng 1.2 t.htm 5 Mirabile Corporation uses activity-based costing to compute product margins. Overhead costs have already been allocated to the company's three activity cost pools-Processing,Supervising, and Other. The costs in those activity cost pools appear below Processing 5,520 Supervising $34,200 $12,000 Processing costs are assigned to products using machine-hours (MH-s) and Supervising costs are assigned to products using the MHs 10,925 11,500 Batches (Processing) Supervising) Product MO Product M5 Total 750 750 1,500 575 Finally, sales and direct cost data are combined with Processing and Supervising costs to determine product margins. Product Product M5 MO $85,500 $97,900 Sales (total )