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 $80,800 $3,700 Supervisory expense Distribution of Resource Consumption Across Activity Cost Pools: Activity Cost Pools Order Filling Machining Other Equipment depreciation Supervisory expense 0.60 0.30 0.10 0.60 0.20 0.20 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 Orders (0rder Filling) MHs (Machining) 1,360 Product M0 1,380 9,720 1,620 Product H2 11,080 3,000 Total How much overhead cost is allocated to the Order Filling activity cost pool under activity-based costing? Multiple Choice $13,495 $44,518 $74,940 $24,980