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) 31,200 Indirect labor (total) 7,110 Distribution of Resources Consumption Across Activity Cost Pools Machining Setting up Other Equipment depreciation 0.40 0.50 0.10 Indirect labor 0.40 0.20 0.40 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 are not assigned to products MHs Batches Product S4 9,900 1,200 Product V6 4,200 1,700 Total 14,100 2,900 Additional data concerning the company's products appears below: Product S4 Product V6 Sales (total) 95,200 77,800 31,000 23,100 Direct materials (total) 42,600 31,200 Direct labor (total)