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

Supervisory wages	$	81,100
Factory Utilities	$	365,000

Distribution of Resource Consumption across Activity Cost Pools:

Activity Cost Pools	Batch set-ups		Unit Processing		Other		Total
Supervisory wages	60	%	37	%	3	%	100	%
Factory Utilities	32	%	60	%	8	%	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 supervisory wages and factory utilities costs that would be allocated to the unit Processing activity cost pool. (Omit the "$" sign in your response.)

Total amount

$

b.	Determine the total amount of supervisory wages and factory utilities costs that would NOT be assigned to products. (Omit the "$" sign in your response.)

Total amount

$