Pressler Corporation's activity-based costing system has three activity cost pools-Machining, Setting Up, and Other. The company's overhead costs, which consist of equipment depreciation and indirect labor, are allocated to the cost pools in proportion to the activity cost pools' consumption of resources. Equipment depreciation (total) 27,500 7,500 Indirect labor (total) Distribution of Resources Consumption Across Activity Cost Pools Machining Setting up Other Equipment depreciation 0.30 0.20 0.50 Indirect labor 0.40 0.40 0.20 Costs in the Machining cost pool are assigned to products based on machine-hours (MHs) and costs in the Setting up cost pool are assigned to products based on the number of batches. Costs in the other cost pool are not assigned to products. MHs Batches Product S4 10,400 700 Product V6 4,200 1,800 Total 14,600 2,500 Additional data concerning the company's products appears below: Product S4 Product V6 Sales (total) 86,700 73,900 29,800 20,200 Direct materials (total) 39,800 35,000 Direct labor (total) Required: a. Assign overhead costs to activity cost pools using activity-based costing. (Omit the sign in your response.) Activity Cost Pools Total Machining Setting up Other Equipment depreciation Indirect labor Total