Spice Gram produces hot sauce and has the following indirect costs:

Spice Gram has identified the following activities for its activity$-$based costing system: Production, Quality Control, Patent Filing,

Marketing, and Facility Support. Production is a unit$-$level cost, Quality Control is a batch$-$level cost, Patent Filing and Marketing are

product$-$level costs, and Facility$-$level costs are aggregated in a facility$-$support pool.

Spice Gram has gathered data to estimate how indirect cost categories relate to activity cost pools as follows:

Use the template below to determine the total amount of indirect cost in each activity cost pool: