Bera Corporation uses the following activity rates from its activity-based costing to assign overhead costs to products: Data for one of the company's products follow: How much overhead cost would be assigned to Product Q79P using the activity-based costing system? A. $7, 119.92 B. $43, 659.54 C. $4.770.99 D. $125.82 Ort Corporation has provided the following data from its activity-based costing accounting system: Distribution of Resource Consumption across Activity cost Pools: 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? A. $56,000 B. $100,000 C. $360,000 D. $0