Market Corporation has an activity-based costing system with three activity cost pools - Processing, Batch Setup, and Other. The company's overhead costs, which consist of factory utilities costs of $41,000 and indirect labor costs of $4,000, are allocated to the cost pools in proportion to the activity cost pools' consumption of resources. Data concerning the company's allocations of overhead costs to cost pools is given next. Factory utilities - 10% Processing, 60% Batch, 30% Other. Indirect labor - 30% Processing, 10% Batch, 60% Other.

1.Determine the total amount of overhead costs assigned to the Processing activity cost pool using activity-based costing.

2. Determine the total amount of overhead costs assigned to the Batch Setup activity cost pool using activity-based costing.