company's overhead costs, which consist offactory utilities and indirect labor, are allocated to the cost pools in proportion to the 9 Hagy Corporation has an activity-based costing system with three activity cost pools-Processing, Setting Up, and Other. The activity cost pools' consumption of resources. Data concerning the company's costs and activity-based costing system appear below: Factory utilities (total) $164,696 Indirect labor (total) $ 3,860 Distribution of Resource Consumption Across Activity Cost Pools Processing Setting Up Other Factory utilities 0.18 6.68 8.36 Ii Indirect labor 0.18 8.26 93.73 eBook Required: Assign overhead costs to activity cost pools using activitybased costing, Factory utilities Indirect labor Total 55 0 $ [1 55 U ill [1