How much factory supervision and indirect factory labor

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The following data have been provided by Kelch Corporation from its activity-based costing accounting system:

  • Factory supervision.........$360,000
  • Indirect factory labor...... $280,000

Distribution of Resource Consumption across Activity Cost Pools:
Activity Cost Pools

  • Batch Expediting Other Total
  • Set-up
  • Factory supervision......5% 85% 10% 100%
  • Indirect factory labor...30% 50% 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?

Reference no: EM13599631

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