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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 Setup 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 be assigned to the Batch Set-Up activity cost pool? $195,500 $230,000 $460,000 $185,000