Living Corporation uses an activity based costing system to assign overhead costs to products. In the first stage, two overhead costs (utilities expense and indirect labor) are allocated to the three activity cost pools (Processing, Supervising, and Other) based on resource consumption. Data to perform these allocations appear below: OVERHEAD COSTS: Utilities expense $ 24,000 $ 8,000 Indirect labor There are 3 activity cost pools established: Processing, Supervising and Other. Distribution of Resource Consumption across Activity Cost Pools: Processing Supervising Other Equipment Expense 0.70 0.20 0.10 Indirect Labor 0.25 0.25 0.50 How much overhead cost is allocated to the Processing activity cost pool under activity-based costing in the first stage of allocation? $16,800 $7,800 $18,800 $2000