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: Overhead costs: Equipment expense $ 64,000 Indirect labor $ 13,800 Distribution of Resource Consumption Across Activity Cost Pools: Activity Cost Pools Processing Supervising Other Equipment expense 0.60 0.20 0.20 Indirect labor 0.60 0.30 0.10 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: Machine-hours (Processing) Batches (Supervising) Product YB 12,000 640 Processing Supervising Other Equipment expense 0.60 0.20 0.20 Indirect labor 0.60 0.30 0.10 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: 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? (Round the Intermediate calculation to two decimal places and your final answer to nearest whole dollar.) Select one: a $15,028 b. $48,560 C. $42,023 d. $48,593