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 4,900 Supervising $34,280 Other $11,260 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 appear below Batches MHs (Processing) (Supervising) Product Me Product M5 Total 13,300 700 14,800 9ee 980 1,800 Finally, sales and direct cost deta are combined with Processing and Supervising costs to determine product margins Sales (total) Direct materials (total) Direct labor (total) Product Me Product MS s 81,ee0 $ 93,98 $ 29,30e 32,20 5 28,600 42,5e0