Doede corporation uses activity-based costing to compute product margins. in the first stage, the activity-based costing system allocates two overhead accounts--equipment depreciation and supervisory expense--to three activity cost pools--machining, order filling, and other--based on resource consumption. data to perform these allocations appear below: overhead costs: equipment depreciation $ 88,000supervisory expense $ 12,700distribution of resource consumption across activity cost pools: activity cost poolsmachining order filling otherequipment depreciation 0.50 0.30 0.20supervisory expense 0.50 0.20 0.30in the second stage, 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: mhs(machining) orders(order filling)product w1 5,540 142product m0 15,800 924total 21,340 1,066finally, sales and direct cost data are combined with machining and order filling costs to determine product margins. sales and direct cost data: product w1 product m0sales (total) $ 73,000 $ 63,800direct materials (total) $ 37,900 $ 19,600direct labor (total) $ 16,300 $ 35,100what is the overhead cost assigned to product w1 under activity-based costing? (round your intermediate calculations to 2 decimal places and your final answer to nearest whole dollar amount.)a. $13,074b. $50,350c. $16,930d. $3,855