Hdp Save&Ext Suten 4 Addleman Corporation has an activity besed costing system three costs in the two overheed accounts, equipment expense and indirect labor, are allocated to the three Data used in the first stage allocations follow with three activiny cost pools-Processing. Supervising. and Otver In the test stace alocations actvity cost pools based on resource consunpsion 10 points Equipment expense Indirect labor 673,000 1,000 0o.ar Distribution of Resource Consumption Across Activity Cost Pools aing Equipment expense Indirect labor 0.20 0.20 0.10 0.20 Other 0.70 0.60 Processing costs are assigned to products using machine-hours is) and Supervising costs are assigned to products using the number of batches. The costs in the Other activity cost pool are not assigned to products Activity dats for the companys two products follow Activity MHS Batches (Processing) (Supervising) Product 3 Product H3 7,600 2,400 100 900 1,000 10,000 Total Finally, the costs of Processing and Supervising are combined wiah the following sales and direct cost data to determine product margins Sales and Direct Cost Data: Product Product 159, 500 154,100 6,300 55,300 93 Sales (total) Direct naterials (total) Direct labor (total) 77,80o 84,100