Kozlov Corporation has provided the following data from its activity-based costing system:

Activity Cost Pool	Total Cost	Total Activity
Assembly	$942,480	66,000 machine hours
Processing orders	$85,050	1,800 orders
Inspection	$126,854	1,820 inspection hours

The company makes 430 units of product A21W a year, requiring a total of 690 machine-hours, 40 orders, and 10 inspection-hours per year. The products direct materials cost is $35.72 per unit and its direct labor cost is $29.46 per unit. According to the activity-based costing system, the total overhead cost of producing 420 units of A21W is:

	$11,121.40
	$13,338.20
	$32,370.00
	$12,440.20
	$12,215.70