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Lehner Corporation has provided the following data from its activity-based costing accounting system: Indirect factory wages $581,000 Factory equipment depreciation $277,000 Distribution of Resource Consumption

Lehner Corporation has provided the following data from its activity-based costing accounting system:

Indirect factory wages $581,000
Factory equipment depreciation $277,000

Distribution of Resource Consumption across Activity Cost Pools:

Activity Cost Pools

Customer Orders Product Processing Other Total
Indirect factory wages 50% 35% 15% 100%
Factory equipment depreciation 40% 50% 10% 100%

The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs that are not assigned to products.

How much indirect factory wages and factory equipment depreciation cost would be assigned to the Customer Orders activity cost pool?

$544,300

$858,000

$368,800

$401,300

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