Help Somita Meester Corporation has an activity-based costing system with three activity cost pools-Machining Order Filling, and Other In the first stage locations, costs in the two overhead accounts, equipment depreciation and supervisory expense, are allocated to three activity cost pools based on resource consumption. Data used in the first stage allocations follow Overhead costs: Equipment depreciation Supervisory expense $ 81,200 $ 7,000 Distribution of Resource Consumption Across Activity Cost Pools: Equipment depreciation Supervisory expense Activity Cost Pools Machining 0.50 0.50 Order Filling Other 0.20 0.10 0.30 0.40 Machining costs are assigned to products using machine-hours (MHS) and Order Filling costs are assigned to products using the number costs in the Other activity cost pool are not assigned to products. Activity data for the company's two products follow. Activity: Orders (Order MHS (Machining) Filling). Product MO Product H2 1,680 9,710 860 2,240