Addleman Corporation 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. Overhead costs: Equipment expense Indirect labor $73,800 $ 1,800 Distribution of Resource Consumption Across Activity Cost Pools: Equipment expense Indirect labor Activity Cost Pools Processing Supervising 0.20 0.10 0.20 0.20 Other 0.70 0.60 Processing costs are assigned to products using machine-hours (MHs) and Supervising costs are assigned to products using the 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 Activity: Product W3 Product H3 MHS Batches (Processing) (Supervising) 7,600 100 2,400 900 10,000 1,000 Total Finally, the costs of Processing and Supervising are combined with the following sales and direct cost data to determine product margins Finally, the costs of Processing and Supervising are combined with the following sales and direct cost data to determine product margins Sales and Direct Cost Data: Sales (total) Direct materials (total) Direct labor (total) Product W3 $ 159,500 $ 66,300 $ 77,800 Product H3 $154,100 $ 55,300 $ 84,100 What is the overhead cost assigned to Product H3 under activity-based costing? $3.552 $37,000 $6.750 $10.302