Goertz Corporation has an activity-based costing system with three acti cost pools-Machining, Order Filling, and Other. In the first stage allocat costs in the two overhead accounts, equipment depreciation and super expense, are allocated to the three activity cost pools based on resourc consumption. Data used in the first stage allocations follow: Overhead costs: Equipment depreciation 0 Supervisory expense Distribution of Resource Consumption Across Activity Cost Pools: 51,00 0 3,000 Activity Cost Pools Equipment depreciation Supervisory expense Machining Order Filling Other 0.50 0.50 0.40 0.20 0.10 0.30 Machining costs are assigned to products using machine-hours (MHs) Drder Filling costs are assigned to products using the number of order osts in the Other activity cost pool are not assigned to products. Acti or the company's two products follow: ctivity