Groleau Corporation has an activity-based costing system with three activity cost pools-Processing, Setting Up, and Other. The company's overhead costs, which consist of factory utilities and indirect labor, are allocated to the cost pools in proportion to the activity cost pools' consumption of resources. Costs in the Processing cost pool are assigned to products based on machine-hours (MHs) and costs in the Setting Up cost pool are assigned to products based on the number of batches. Costs in the Other cost pool are not assigned to products. Data concerning the two products and the company's costs and activity-based costing system appear below: Factory utilities (total) Indirect labor(total) $32,300 $14,100 Distribution of Resource Consumption Across Activity Cost Pools Factory utilities Indirect labor Processing Setting Up Other 0.20 0.40 0.50 0.30 0.30 0.30 Product 58 Product F1 Total MHs 2,900 7,600 Batches 1,600 600 2,200 10,500 Sales (total) Direct materials (total) Direct labor (total) Product S8 $72,250 $25,400 $30,000 Product F1 $ 99,250 $ 38,700e $ 40,700e