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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 $ 4,320 $ 33,040 $ 10,800 Processing costs are assigned to products using machine-hours (MHs) and Supervising costs are assigned to products using the number of batches. The contin the Other activity cost pool are not assigned to products Activity data appear below Product Me Product MS Total Mus (Processing) 11,400 600 Batches (Supervising) 700 700 1,400 12,000 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 $ 78,300 $ 28,900 $ 28,200 Product 5 5 91,900 $ 11,360 542,100 The activity tote for the Supervising activity cost pool under activity based costing is closest to