1.

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

Indirect factory wages	$596,000
Factory equipment depreciation	$282,000

Distribution of Resource Consumption across Activity Cost Pools:

Activity Cost Pools

	Customer Orders	Product Processing	Other	Total
Indirect factory wages	45%	20%	35%	100%
Factory equipment depreciation	30%	65%	5%	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 indirect factory wages and factory equipment depreciation cost would be assigned to the Customer Orders activity cost pool?

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

Indirect factory wages	$614,000
Factory equipment depreciation	$350,000

Distribution of Resource Consumption across Activity Cost Pools:

Activity Cost Pools

	Customer Orders	Product Processing	Other	Total
Indirect factory wages	60%	30%	10%	100%
Factory equipment depreciation	45%	50%	5%	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 indirect factory wages and factory equipment depreciation cost would NOT be assigned to products using the activity-based costing system?