Hep Doede Corporation uses activity-based costing to compute product margins. In the first stage, the activity based costing system allocates two overhead accounts-equipment depreciation and supervisory expense--to three activity cost pools--Machining Order Filling, and Other based on resource consumption. Data to perform these allocations appear below Overhead costs: Equipment depreciation Supervisory expense $ 74,000 $ 6,800 Distribution of Resource Consumption Across Activity Cost Pools: Activity Cost Pools Machining Order Filling 0.40 8.30 0.40 0.20 Equipment depreciation Supervisory expense Other 0.30 0.40 In the second stage, 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 MHS (Machining) 6.110 Orders (Order Filling) 136 Product W1 re up une second stage, 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 Save & Exit Subr 9 Activity Product W1 Product MO Total MHS (Machining) 6,110 16,900 23,010 Orders (Order Filling) 136 958 1,094 Finally, sales and direct cost data are combined with Machining and Order Filling costs to determine product margins. Sales and Direct Cost Data Sales (total) Direct materials (total) Direct labor (total) Product Wi $ 77,200 $ 34,400 $ 22,800 Product Me $ 66,800 $ 17,200 $ 29, 200 What is the overhead cost assigned to Product W under activity-based costing? (Round your intermediate calculations to 2 decimal places and your final answer to nearest whole dollar amount.) ME GEW Mill Pro 3