Please show work.

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

Supervisory wages	$	94,000
Factory utilities	$	128,000

Distribution of Resource Consumption across Activity Cost Pools:

Activity Cost Pools	Batch Set-Ups	Unit Processing	Other	Total
Supervisory wages	34%	64%	2%	100%
Factory utilities	49%	35%	16%	100%

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

Required:

a. Determine the total amount of supervisory wages and factory utilities costs that would be allocated to the Unit Processing activity cost pool.

b. Determine the total amount of supervisory wages and factory utilities costs that would NOT be assigned to products.