Use the following to answer questions
Tomasini Corporation has provided the following data from its activity-based costing accounting system:
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Supervisory wages.............
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$660,000
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Factory supplies.................
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$280,000
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Distribution of Resource Consumption across Activity Cost Pools:
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Activity Cost Pools
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Batch Processing
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Unit Processing
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Other
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Total
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Supervisory wages....
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20%
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70%
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10%
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100%
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Factory supplies........
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45%
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35%
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20%
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100%
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The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs that are not assigned to products.
1. How much supervisory wages and factory supplies cost would be assigned to the Batch Processing activity cost pool?
A) $940,000
B) $470,000
C) $305,500
D) $258,000
2. How much supervisory wages and factory supplies cost would NOT be assigned to products using the activity-based costing system?
A) $122,000
B) $660,000
C) $280,000
D) $0