Meester Corporation has an activity-based costing system with three activity cost pools--Machining, Order Filling, and Other. In the first stage allocations, costs in the two overhead accounts, equipment depreciation and supervisory expense, are allocated to three activity cost pools based on resource consumption. Data used in the first stage allocations follow:

How much overhead cost is allocated to the Order Filling activity cost pool under activity-based costing?

Multiple Choice

$24,920

$29,830

$57,820

$16,731

Overhead costs: Equipment depreciation$79,800 Supervisory expense $ 4,900 Distribution of Resource Consumption Across Activity Cost Pools: Activity Cost Pools Other 0.30 0.40 Machining Order Filling Equipment depreciation Supervisory expense 0.40 0.40 0.30 0.20 Machining costs are assigned to products using machine-hours (MHs) and Order Filling costs are assig The costs in the Other activity cost pool are not assigned to products. Activity data for the company's t Activity: MHS Orders (Order (Machining) Filling) Product MO Product H2 Total 1,270 9,410 10,680 700 1,430 2,130