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 e allocated to the cost pools in proportion to the activity cost pools' consumption of resources consist of equipment depreciation and indirect labor, are Equipment depreciation (total) $ 29,400 Indirect labor (total) $ 7,380 Distribution of Resources Consumption Across Activity Cost Pools Equipment depreciation Indirect labor Machining Setting up Other 0.50 0.20 0.30 0.50 0.20 0.30 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 12,000 Product S4 Product V6 200 3,600 1,800 Total 15,600 2,000 Additional data concerning the company's products appears below: Sales (total) Direct materials (total) Direct labor (total) Product S4 Product V6 $80,600 $74,300 $25,400 $29,300 $ 37,000 32,900