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 expense Supervisory expense $79,800 $ 4,900 Distribution of Resource Consumption Across Activity Cost Pools Activity Cost Pools Onder line Machining 0.40 0.40 Equipment expense Supervisory expense 0.30 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 M y S IW POUCIS Tollow Activity Orders (Order Filling) 700 1,430 MHs (Machining) 1,270 9,410 10,680 Product Me Product H2 Total 2,13e What is the overhead cost assigned to Product 12 under activity-based costing? (Round your intermediate calculations to 2 decimal ploces.)