Studler Corporation has an activity-based costing system with three activity cost poolsProcessing, Supervising, and Other. In the first stage allocations, costs in the two overhead accounts, equipment expense and indirect labor, are allocated to the three activity cost pools based on resource consumption. Data used in the first stage allocations follow:

Overhead costs:
Equipment expense	$	102,600
Indirect labor	$	7,000

Distribution of Resource Consumption Across Activity Cost Pools:
	Activity Cost Pools
	Processing			Supervising			Other
Equipment expense		0.60			0.20			0.20
Indirect labor		0.10			0.50			0.40

Processing costs are assigned to products using machine-hours (MHs) and 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:

Activity:
	MHs (Processing)	Batches (Supervising)
Product Y4	2,700	180
Product R6	15,300	3,420
Total	18,000	3,600

How much overhead cost is allocated to the Supervising activity cost pool under activity-based costing?

$24,020

$23,520

$3,500

$21,520