TB MC Qu. 7-151 (Algo) Mirabile Corporation uses activity-based ... 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 Supervising other $ 4,500 $ 26,640 $ 11,700 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 (Supervising) 600 600 MHS (Processing) 9,500 500 Product MO Product M5 Total 10,000 1,200 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 MO $ 83,100 $ 29,800 $ 29,100 Product M5 $ 96,400 $ 32,700 $ 43,000 What is the overhead cost assigned to Product M5 under activity-based costing