21 COVID 19 Co has an activity-based costing system with three activity cost pools. Processing, Supervising, and other in the first stage allocations, costs in 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 toft 50 uestion Adr Overhead costs $ 64,000 12 $13.800 1 Equipment expense Indirect labor Distribution of Resource Consumption Across Activity Cost Pools 6 11 16 Activity Cost Pools Processing Supervising Other Equipment expense 0.60 020 Indirect labor 060 0.30 010 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 21 20 Batches (Supervising) Machine hours (Processing Time 12,000 Product VB 6:40 100 Product YA Other 0.20 020 Activity Cost Pools Processing Supervising Equipment expense 0.60 Indirect labor 0.60 Processing costs are assigned to products using machine hours (Ms) 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: 0.30 0.10 Batches (Supervising) Machine-hours (Processing) Product YB 12,000 640 Product YA 1.330 1,010 What is the overhead cost assigned to Product YA under activity based costing (ound the intermediate calculation to two decimal places and your final answer to nearest whole dollar) Select one a $15.028 b $48.593 C$42.023 d. 148.560