Scheuer Corporation uses activity$-$based costing to compute product margins. In the first stage, the activity$-$based costing system allocates two overhead accounts$-$equipment expense and indirect labor$-$to three activity cost pools$-$Processing, Supervising, and Other$--$based on resource consumption. Data to perform these allocations appear below:

$\backslash$table$[[$Overhead costs:,$],[$Equipment expense,$$55,000$