Walsh Corporation has an activity-based costing system with three activi pools-Processing, Supervising, and Other. In the first stage allocations, c 1:44:44 the two overhead accounts, equipment expense and indirect labor, are allocated to the three activity cost pools based on resource consumption. Data used in the first stage allocations follow: Overhead costs: Equipment expense $ 73,000 Indirect labor $6,000 Distribution of Resource Consumption Across Activity Cost Pools: Activity Cost Pools Processing Supervising Other Equipment expense 0.60 0.20 0.20 Indirect labor 0.20 0.40 0.40 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 for the company's two products follow: Activity: MHs (Processing) Batches (Supervising) 1,000 Product F6 600 400 Product XO 9,000 10,000 Total 1,000 What is the overhead cost assigned to Product X0 under activity-based costing? Select one: $47,900 a. b. $6,320 c. $39,500 d. $41,580