Overhead costs: Factory depreciation Indirect labor $79,600 $5,000 Distribution of Resource Consumption Across Activity Cost Pools: Activity Cost Pools Fixing Cutting Other Equipment depreciation 0.30 0.50 0.20 Factory expense 0.50 0.80 0.20 Fixing costs are assigned to products using machine-hours (MHS) and Cutting costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products. Activity data for the company's two products follow