Deemer Corporation has an activity$-$based costing system with three activity cost pools$--$Processing, Supervising, and Other. In the first stage allocations, costs in the two overhead accounts, equipment expense and indirect labor, are allocated to the three activity cost pools based on resource consumption. Data used in the first stage allocations follow:

$\backslash$table$[[$Overhead costs:,$],[$Equipment expense,$123,000],[$Indirect labor,$$11,800$