Walsh Corporation uses activity-based costing to compute product margins. Overhead costs have already been allocated to the company's three activity cost pools-Machining, Order Filling, and Other. The costs in those activity cost pools appear below Machining 15,800 Order Filling $ 6,400 S 9,800 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 appear below MHs (Machining) Orders (Order Filling) 4,800 Product 04 300 1,700 15,200 Product S1 Finally, sales and direct cost data are combined with Machining and Order Filling costs to determine product margins Product 04 Product S1 S 70,200 s 112.200 Sales (total) Direct materials (total) $ 23,900 S 44,300 Direct labor (total) S 38,900 $ 46,700 What is the overhead cost assigned to Produet $1 under activity-based costingi Select one $17,448 b $16,000 . $12,008 d. $5,440