Groleau Corporation has an activity-based costing system with three activity cost pools-Processing. 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 Setting Up, and Other The 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) 34,400 13,000 Distribution of Resource Consumption Across Activity Cost Pools Factory utilities Indirect labor e30 . 30 0.30 .5e 0.40 0.20 Product Product F1 Total 900 700 11,500 ,60 3,809 709 Product 58 $70,000 $20,600 $30,500 F1 Sales (total) Direct aterials(total) Direct labor (total) 95,400 s 37,300 5 38,600