Studier Corporation has an activity based costing system with three activity cost pools-Processing. Supervising, and other in the first stage locations, costs in the two overhead accounts, equipment expense and indirect labor, are located to the three activity cost pools based on resource consumption Date used in the first stage alocations follow Ement expense Indirect labor $ 32.525 $ 750 Dwortion of resource Consumption Across Active Cost Pools Epment experte horector Processing 0.60 00 Activity Cost Pools Supervising 0.20 0.50 Other 0.20 040 Processing costs are used to products using machine hours (M) Supervising costs are assigned to products using the number of batches. The costs in the other activity cost pool are not assigned to products Activity data for the company's two products follow M Batches Pro LOO 10.200 12.000 120 2.250 2.400 What is the overhead cos assigned to Products under activity based costing Round werden wwers to two decimal places) 559.897 O 542432 0542.997 SIAS