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Manton Corporation uses an activity based costing system to assign overhead costs to products. In the first stage, two overhead costsequipment expense and indirect laborare

Manton Corporation uses an activity based costing system to assign overhead costs to products. In the first stage, two overhead costsequipment expense and indirect laborare allocated to the three activity cost poolsProcessing, Supervising, and Otherbased on resource consumption. Data to perform these allocations appear below:

Overhead costs:
Equipment expense $ 57,500
Indirect labor 10,500

Distribution of Resource Consumption Across Activity Cost Pools:
Activity Cost Pools
Processing Supervising Other
Equipment expense 0.60 0.20 0.20
Indirect labor 0.10 0.30 0.60

In the second stage, 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 for the company's two products follow:

Activity:
MHs (Processing) Batches (Supervising)
Product Z5 7,250 2,400
Product C8 17,750 1,600
Total 25,000 4,000

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

$9,550

$35,550

$34,500

$1,050

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