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

Indirect factory wages	$	17,000
Factory equipment depreciation	$	194,000

Distribution of Resource Consumption across Activity Cost Pools:

Activity Cost Pools	Customer Orders		Product Processing		Other		Total
Indirect factory wages	45	%	44	%	11	%	100	%
Factory equipment depreciation	60	%	25	%	15	%	100	%

The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs that are not assigned to products.

Required:

a. Determine the total amount of indirect factory wages and factory equipment depreciation costs that would be allocated to the Product Processing activity cost pool.

b. Determine the total amount of indirect factory wages and factory equipment depreciation costs that would NOT be assigned to products.