Mirabile Corporation uses company's three activity cost pools-Processing, based costing to compute product margins. Overhead costs have already been allocated to the sing. Supervising, and Other. The costs in those activity cost pools appear below Processing $ 3,800 22Supervising $23, 800 Other$10,400 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 b 9,700 500 300 10,000 500 1,000 M5 Total Finally, sales and direct cost data are combined with Proc MO M5 Sales (total) Direct materials (total) $74,100 $89,900 $28,500 $31,400