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 Indirect labor $ 64,000 $ 13,800 Distribution of Resource Consumption Across Activity Cost Pools: Activity Cost Pools Supervising Processing Other 0.60 0.20 0.20 Equipment expense 0.60 Indirect labor 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 SERVICES SQU LIBRARIES SQU PORTAL ATTENDANCE ENGLISH (EN) accounts, equipment expense recorrected to the reality cost pools See on resource consumipoon Overhead costs Equipment expense Indirect labor Distribution of Resource Consumption Across Activity Cost Pools: $ 64,000 $13.800 0.60 0.20 020 Activity Cost Pools Processing Supervising Other Equipment expense Indirect labor Processing costs are assigned to products using machine-hours (MHs) and Supervising costs are assigned to products using the number activity cost pool are not assigned to products. Activity data for the company's two products follow 0.60 0.30 010 Machine-hours (Processing) Batches (Supervising) Product YB 12.000 640 Product YA 1010 1330 What is the overhead cost assigned to Product YB under activity-based costing (Round the Intermediate calculation to two decimal place whole dollar) Select one a $48.560 b. $48,593 C515,060 d. $15.028