Manton Corporation uses an activity based costing system to assign overhead costs to products. In the first stage, two overhead costs-equipment 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:

Equipment expense	$ 35,000
Indirect labor	$ 6,000

There are 3 activity cost pools established: Processing, Supervising and Other.

Distribution of Resource Consumption across Activity Cost Pools:

	Processing	Supervising	Other
Equipment Expense	0.60	0.20	0.20
Indirect Labor	0.10	0.30	0.60

How much overhead cost is allocated to the Processing activity cost pool under activity-based costing in the first stage of allocation?

$21,600

$10,600

$600

$21,000

.