Mussenden Corporation has an activity-based costing system with three activity cost poolsMachining, Order Filling, and Other. In the first stage allocations, costs in the two overhead accounts, equipment depreciation and supervisory expense, are allocated to three activity cost pools based on resource consumption. Data used in the first stage allocations follow:

Overhead costs:
Equipment depreciation	$	88,500
Supervisory expense	$	10,150

Distribution of Resource Consumption Across Activity Cost Pools:
	Activity Cost Pools
	Machining			Order Filling			Other
Equipment depreciation		0.60			0.10			0.30
Supervisory expense		0.50			0.20			0.30

Machining costs are assigned to products using machine-hours (MHs) and Order Filling costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products. Activity data for the company's two products follow:

Activity:
	MHs (Machining)				Orders (Order Filling)
Product P4		6,120				510
Product S4		10,880				1,190
Total		17,000				1,700

What is the overhead cost assigned to Product S4 under activity-based costing? (Round intermediate calculations to two decimal places.)

Noreen 4e Rechecks 2017-24-03

$37,210

$7,616

$47,068

$44,826