Bernard Incorporated 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 supervisory wages and salaries and factory supplies cost would NOT be assigned to products using the activity-based costing system?

Select one:

a. $0

b. $102,000

c. $180,000

d. $660,000

Supervisory wages and salaries. Factory supplies $660,000 $180,000