$4.000 Distribution of Resource Consumption Across Activity Cost Pools Activity Cost Pools Processing Supervising Other 0.200.40 0.20 0.40 Indirect labor 0.30 0.50 Processing costs are assigned to products using machine-hours (MHs) and Supervising costs are assigned to products using the number of batches. The costs in the Other activity cost poo are not assigned to products. Activity data for the company's two products follow Activity: MHs (Processing) Batches (Supervising) Product R4 Product 6,800 400 13,200 600 L2 Total 20,000 1,000 Finally, the costs of Processing and Supervising are combined with the following s cost data to determine product margins. Sales and Direct Cost Data: Product Product R4 L2