Meester Corporation has an activity$-$based costing system with three activity cost pools$--$Machining, Order Filling, and Other. In the first stage allocations

costs in the two overhead accounts, equipment depreciation and supervisory expense, are allocated to three activity cost pools based on resource

consumption. Data used in the first stage allocations follow:

Overhead costs:

Equipment depreciation $$83,100$

Supervisory expense $$2,300$

Distribution of Resource Consumption Across Activity Cost Pools:

Machining costs are assigned to products using machine$-$hours $($MHs$)$ and Order Filling costs are assigned to products using the number of orders. The

costs in the Other activity cost pool are not assigned to products. Activity data for the company's two products follow:

Activity:

What is the overhead cost assigned to Product $H2$ under activity$-$based costing?

Note: Round vour intermediate calculations to $2$ decimal places.