Zumbrunnen Corporation uses activity-based costing to compute product margins. Overhead costs have already been allocated to the company's three activity cost poolsProcessing, Supervising, and Other. The costs in those activity cost pools appear below:

Processing	$	9,000
Supervising	$	46,800
Other	$	26,200

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 appear below:

	MHs (Processing)	Batches (Supervising)
Product M2	4,800	700
Product H2	15,200	300
Total	20,000	1,000

Finally, sales and direct cost data are combined with Processing and Supervising costs to determine product margins.

	Product M2		Product H2
Sales (total)	$	189,900	$	166,100
Direct materials (total)	$	96,700	$	65,400
Direct labor (total)	$	52,500	$	73,000

What is the overhead cost assigned to Product H2 under activity-based costing?

$41,000

$6,840

$14,040

$20,880