Umanzor Corporation uses actlvity-based costing to assign overhead costs to products. Overhead costs have already been allocated to the company's three actlvity cost pools as follows: Processing, $51,300; Supervising, $27,400; and Other, $21,500. 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. Actlvity data appear below: What is the overhead cost assigned to Product $5 under actlvity-based costing? (Round your Intermedlate calculatlons to 2 decimal places.) Multiple Choice $53,444.80 $68,912.80 $23,156.80 $45,756.00