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$3,740Supervising$27,840Other$10,600

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:MHs

(Processing)Batches

(Supervising)Product M010,450600Product M5550600Total11,0001,200

Finally, sales and direct cost data are combined with Processing and Supervising costs to determine product margins.

Product M0Product M5Sales (total)$75,700$90,900Direct materials (total)$28,700$31,600Direct labor (total)$28,000$41,900

What is the overhead cost assigned to Product M5 under activity-based costing?