Help Save& Corporation has an activity-based costing system with three activity cost Setting Up, and Other. The company's overheed costs, which consist of factory utilities and Indirect labor, are allocated to the cost pools in proportion to the pools' consumption of resources. Costs in the Processing cost pool are assigned to products besed 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 concerming the two products and the companys costs and activity based costing system appear Factory stilities total 16,300 Distribution of Resource Consumption Across Activity Cost Pools .30 Total 26.500 Direes labor total Pre Next 5 8