Marked out of 150 COVID 19 Co has an activity based costing system with three activity cost pools: Processing, Supervising, and other. In the first stage allocations, costs in the two overhead accounts, equipment expense and indirect labor, are allocated to the three activity cost pools based on resource consumption. Data used in the first stage locations follow Overhead costs 64,000 $ Equipment expense 13,300 $ Indirect labor Distribution of Resource Consumption Across Activity Cost Pools Activity Cost Pools Other Supervising Processing 0.20 0.20 0.60 Equipment expense 0.10 0.30 0.60 Indirect labor Processing costs are assigned to products using machine hours (MH) 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 (Batches (Supervising Machine-hours Processing 12.000 640 Product YB 1010 Product YA 00:00:44 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 (Batches (Supervising 640 Machine-hours Processing 12.000 1,010 1330 Product YB Product YA (.What is the overhead cost assigned to Product YA under activity based costing? (Round the intermediate calculation to two decimal places and your final answer to nearest whole dollar Select one 3.547,023 b $4.500 o o o o C$48.500 d. 515.000 CING 10 AM 06/13/20 P1