ABC Company has an activity-based costing system with three activity cost pools--Building. Assembly, and Other. In the first stage allocations, costs in the two overhead accounts, equipment depreciation and supervisory expense, are allocated to three activity cost pools based on resource consumption. Data used in the first stage allocations follow: Overhead costs: Equipment expense Supervisory expense $ 86,300 $ 7,400 Distribution of Resource Consumption Across Activity Cost Pools: Activity Cost Pools Assembly 0.30 0.20 Building 0.60 0.60 Equipment expense Supervisory expense Other 0.10 0.20 Building costs are assigned to products using machine-hours (MHs) and Assembly 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: Product 1 Product 2 Total MHS (Building) 1,960 9,260 11,220 Orders (Assembly) 1,040 1,430 2,470 What is the overhead cost assigned to Product 2 under activity-based costing? (Round your Intermediate calculations to 2 decimal places.) Multiple Choice o $46,393 $15.844 O $62,237 o $82,110