Hep Jove LAJU 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 $82,000 $12,100 Distribution of Resource Consumption Across Activity Cost Pools: Activity Cost Pools Machining Order Filling 0.60 0.30 0.60 0.20 Equipment depreciation Supervisory expense Other 0.10 0.20 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: Orders (Order Filling) 197 948 MHS (Machining) 5,480 19,500 24,980 Product W1 Product MO Total 1,145 01:22:09 Finally, sales and direct cost data are combined with Machining and Order Filling costs to determine product margins. Print Sales and Direct Cost Data: Product Product $65,200 $71,600 Sales (total) Direct materials (total) Direct labor (total) $30,000 $21,900 $14,900 $26,000 What is the overhead cost assigned to Product W1 under activity-based costing? (Round your intermediate