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Desilets Corporation has provided the following data from its activity-based costing accounting system: ...

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Accounting

Desilets Corporation has provided the following data from its activity-based costing accounting system:

Supervisory wages $ 78,700
Factory utilities $ 333,000

Distribution of Resource Consumption across Activity Cost Pools:

Activity Cost Pools Batch Set-Ups Unit Processing Other Total
Supervisory wages 62% 33% 5% 100%
Factory utilities 27% 66% 7% 100%

The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs that are not assigned to products.

Required:

a. Determine the total amount of supervisory wages and factory utilities costs that would be allocated to the Unit Processing activity cost pool.

b. Determine the total amount of supervisory wages and factory utilities costs that would NOT be assigned to products.

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