Foster Florist specializes in large floral bouquets for hotels and other commercial spaces. The company has provided the following data concerning its annual overhead costs and its activity based costing system: Overhead costs: Wages and salaries. $ 82,000 Other expenses 74,000 $156,000 Total Distribution of resource consumption: Activity Cost Pools Making Bouquets Wages and salaries 45% Other expenses 35% Delivery 40% 55% Other Total 15% 100% 10% 100% The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs. The amount of activity for the year is as follows: Meester Corporation has an activity-based costing system with three activity cost pools-Machining, Order Filling, and Other. In the first stage allocations, costs in the two overhead accounts, equipment depreciation and supervisory expense, are allocated to three activity cost pools based on resource consumption. Data used in the first stage allocations follow: Overhead costs Equipment depreciation Supervisory expense $78,000 $2,000 Distribution of Resource Consumption Across Activity Cost Pools Machining Activity Cost Pools Order Filling Other Equipment depreciation Supervisory expense 0.40 0.50 0.10 0.10 0.50 0.40 Machining costs are assigned to products using machine-hours (MHs) and Order Filling costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products. Activity data for the company's two products follow Activity