Mirabile Corporation uses activity-based costing to compute product margins. Overhead costs have already been allocated to the company's three activity cost pools--Processing, Supervising, and Other. The costs in those activity cost pools appear below:

Processing	$ 4,625
Supervising	$ 31,500
Other	$ 10,900

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. Total activity data appear below:

	MHs (Processing)	Batches (Supervising)
Total	12,500	1,500

To produce Product M5, 500 machine-hours and 750 batches will be needed. What is the overhead cost assigned to Product M5 under activity-based costing?

Multiple Choice

a. $41,000

b. $15,935

c. $16,555

d. $24,655