Lysiak Corporation uses an activity based costing system to assign overhead costs to products. In the first stage, two overhead costs--equipment depreciation and supervisory expense-are allocated 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 $47,000 $ 6,000 Distribution of Resource Consumption Across Activity Cost Pools: Activity Cost Pools Machining Order Filling 0.60 0.10 0.60 0.20 Equipment depreciation Supervisory expense Other 0.30 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 data for the company's two products follow: Activity: Product C9 Product vo MHS (Machining 6,900 3,100 10,000 Orders (Order Filling) 200 800 1,000 Total What is the overhead cost assigned to Product C9 under activity-based costing? O $23,122 O $1,180 O $26,500 O $21,942 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 $92,000 $ 4,000 Distribution of Resource Consumption Across Activity Cost Pools: Activity Cost Pools Machining Order Filling 0.60 0.20 0.30 0.20 Equipment depreciation Supervisory expense Other 0.20 0.50 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: Product wi Product MO Total MHS (Machining) 4,200 15,800 20,000 Orders (Order Filling) 800 200 1,000 Finally, sales and direct cost data are combined with Machining and Order Filling costs to determine product margins. Sales and Direct Cost Data: Product W1 $236,500 Product MO $262,000 Sales (total) Direct materials (total) Direct labor (total) $ 90,900 $110,400 $123,900 $ 76,100 What is the product margin for Product W1 under activity-based costing? Multiple Choice O $7.996 0 $35,200 0 $23,356