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 $ 5,880 Supervising $33,600 Other $12,100 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: Product MO Product M5 Total MHS (Processing) 11,400 600 12,000 Batches (Supervising) 800 800 1,600 Finally, sales and direct cost data are combined with Processing and Supervising costs to determine product margins. Sales (total) Direct materials (total) Direct labor (total) Product Me $ 86,300 $ 30,200 $ 29,500 Product M5 $ 98,400 $ 33,100 $ 43,400 What is the overhead cost assigned to Product M5 under activity-based costing