Koutz Corporation uses activity-based costing to compute product margins. Overhead costs have already been allocated to the company's three activity cost poolsProcessing, Supervising, and Other. The costs in those activity cost pools appear below:

Processing	$36,100
Supervising	$10,400
Other	$47,500

Processing costs are assigned to products using machine-hours (MHs) 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 appear below:

	MHs (Processing)	Batches (Supervising)
Product O7	8,900	800
Product G9	1,100	1,200
Total	10,000	2,000

Finally, sales and direct cost data are combined with Processing and Supervising costs to determine product margins.

	Product O7	Product G9
Sales (total)	$265,100	$177,700
Direct materials (total)	$104,900	$ 94,400
Direct labor (total)	$113,800	$ 65,100

What is the overhead cost assigned to Product O7 under activity-based costing?

$32,129

$36,289

$4,160

$47,000