Ares 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

$$83,000$

Indirect labor

$$5,000$

Distribution of Resource Consumption Across Activity Cost Pools:

Activity Cost Pools

Equipment expense

Indirect labor

Processing costs are assigned to products using machine$-$hours $($MHs$)$ fupervising costs

are assigned to products using the number of batches. The costs in the Uther activity cost

pool are not assigned to products. Activity data for the company's two products follow:

Activity:

Product Y$4$

Product R$6$

Total

What is the overhead cost assigned to Product R$6$ under activity$-$based costing?

A$.$ $$44,000$

B$.$ $$60,900$

C$.$ $$18,145$

D$.$ $$42,755$