Howell Corporation's activity$-$based costing system has three activity cost pools$--$Machining, Setting Up$,$ and Other. The company's overhead costs, which consist of equipment depreciation and indirect labor, are allocated to the cost pools in proportion to the activity cost pools' consumption of resources.

Equipment depreciation $($total$)$

Indirect labor $($total$)$

$$33,200$

$$7,100$

Distribution of Resource Consumption Across Activity Cost Pools

$\backslash$table$[[,$Machining,Setting Up$,$Other$],[$Equipment depreciation,$0\mathrm{.}20,0\mathrm{.}50,0\mathrm{.}30],[$Indirect labor,$0\mathrm{.}50,0\mathrm{.}30,0\mathrm{.}20]]$

Costs in the Machining 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.

$\backslash$table$[[,$MHs$,$Batches$],[$Product S$4,12,000,900],[$Product C$0,4,200,1,400],[$Total$,16,200,2,300]]$

Additional data concerning the company's products appears below:

$\backslash$table$[[$Sales $($total$),$Product S$4,$Product C$0],[$Direct materials $($total$),$$$83,800,$$$75,900$