Mecster Corporation has an activity-based costing system with three actlivity cost pools-Machining, Order Filling, and Other, In the first stage allocatians, costs in the Dwo overhead occounts, equlpment depreciation and supervisory expense, are allocated to three activity cost pools based on fesource consumption. Data used in the first stoge allocations follow: Distribution of Resource Consumption Across Activity Cost Pools: Machinling costs are assigned to products using machine-heurs (MHs) and Order Filling costs are assigned to products using the number of orders. The costs in the Oether activity cost pool are not assigned to products. Activity data for the company's two products followr