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

Factory supervision	$	460,000
Indirect factory labor	$	220,000

Distribution of Resource Consumption across Activity Cost Pools:

Activity Cost Pools	Batch Set-Up	Expediting		Other	Total
Factory supervision	55%	35%		10%	100%
Indirect factory labor	60%	20%		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?

Multiple Choice

• $220,000

• $90,000

• $0

• $460,000