XYZ Corporation uses an activity-based costing system to assign overhead costs to products. In the first stage, two overhead costs-equipment depreciation and supervisory expense-are allocated to three activity cost pools--Machining Order Filling and Other-based on resource consumption Data to perform these allocations appear below: Overhead costs: Equipment depreciation $47.000 Supervisory expense $6,000 Distribution of Resource Consumption Across Activity Cost Pools: Activity Cost Pools Machining Order Filling Equipment depreciation 60% 10% Supervisory expense 20% Other 30% 60 20% (6.) In the second stage. 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 for the company's two products follow Activity: MHS (Machining) Orders (Order Filling) Product C9 6,900 200 Product UO 3,100 800 Total 10,000 1.000 How much overhead cost is allocated to the Machining activity cost pool under activity-based costing in the first stage of allocation? $31,800 $3,600 O $15,300 $28,200 In the second stage, 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 for the company's two products follow: Activity: MHs (Machining) Orders (Order Filling Product C9 6,900 Producto 3,100 200 800 Total 10,000 1,000 The activity rate for the Machining activity cost pool under activity based costing is closest to: $18.00 per MH $5.30 per MH $2.82 per MH $3.18 per MH 0000 In the second stage, 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 for the company's two products follow. Activity: MHS (Machining) Orders (Order Filling) Product C9 6,900 200 Product Vo 3,100 Total 10,000 1,000 800 What is the overhead cost assigned to Product C9 under activity-based costing? $26,500 $21,942 $1,180 $23,122