Question - The following data have been provided by Graise Corporation from its activity-based costing accounting system:
Factory supervision $ 300,000
Indirect factory labor 160,000
Distribution of Resource Consumption across Activity Cost Pools:
Activity Cost Pools Batch Set-Up Expediting Other Total
Factory supervision 35% 55% 10% 100%
Indirect factory labor 50% 30% 20% 100%
The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs that are not assigned to products.
How much factory supervision and indirect factory labor cost would NOT be assigned to products using the activity-based costing system?
$0
$62,000
$160,000
$300,000