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) $34,800 $12,400 Distribution of Resource Consumption Across Activity Cost Pools Factory utilities Indirect labor Processing Setting Up Other 0.30 0.10 0.20 0.40 0.50 0.50 MHs Batchess 1,200 1,100 2,300 Product S8 Product F1 3, 100 7,300 Total 10,400 Sales (total) Direct materials (total) Direct labor (total) Product S8 $75,400 $27,600 $29,700 Product F1 $ 99,500 35,600 42,700