In the first stage allocations, costs Deemer Corporation has an activity based costing system with three activity cost pools-Processing, Supervising, and Other. in the two overhead accounts, equipment expense and indirect labor, are allocated to the three activity cost pools based on resource consumption. in the first stage allocations follow Overhead costs: Equipment expense Indirect labor $93,800 5,100 Distribution of Resource Consumption Across Activity Cost Pools Processing 0.56 0.5e Activity Cost Pools Supervising e. .30 other 8.28 0.20 Equipment expense Indirect labor Processing costs are assigned to products using machine-hours (MiHs) and Supervising costs are assigned to products using the number of batches. The costs in the Other activity cost pool are not assigned to products. Activity data for the company's two products follow Activity Lt MHS Batches (Processing) (Supervising) Product F6 Product xe Total 1,320 1,320 2,640 10,500 1,360 11,860 ' What is the overhead cost assigned to Product under activity-based costing? (Round your intermediate calculations to 2 decimal places.)