ABC Corporation has an activity$-$based costing system with three activity cost pools$-$ Machining, Setting Up$,$ and Other. The company's overhead costs, which consist of equipment depreciation and indirect labor, have been allocated to the cost pools already and are provided in the table below.

Activity Cost Pools Total

Machining Setting Up Other

Equipment depreciation $$8,800$ $$46,900$ $$22,200$ $$77,900$

Indirect labor $2,2002,3003,3007,800$

Total $$11,000$ $$49,200$ $$25,500$ $$85,700$

Costs in the Machining cost pool are assigned to products based on machine hours $($MHs$),$ and costs in the Setting Up cost pool are assigned to products based on the number of batches. Costs in the Other cost pool are not assigned to products. Data concerning the two products and the company's costs appear below:

MHs Batches

Product X $5,500450$

Product y $5,9001050$

Total $11,4001,500$

Product X Product Y

Sales $($total$)$ $$214,800$ $$247,500$

Direct materials $($total$)$ $$80,000$ $$96,000$

Direct labor $($total$)$ $$108,400$ $$101,200.$

determine the amount of overhead cost that would be assigned to Product X using activity$-$based costin

Group of answer choices

$20,067$

$21,980$

$28,566$

$27,700$