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

Indirect Costs

Indirect labor $ $355,000$

Indirect materials $ $150,000$

Product design $ $45,000$

Equipment depreciation $ $135,000$

Factory lease $ $120,000$

Total $ $805,000$

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:

Resource Consumption by Activity

Production Quality Control Patent Filing Marketing Facility Support Total

Indirect labor $55\%15\%5\%20\%5\%100\%$

Indirect materials $70\%25\%0\%5\%0\%100\%$

Product Design $0\%5\%20\%75\%0\%100\%$

Equipment Depreciation $40\%0\%0\%0\%60\%100\%$

Factory Lease $0\%0\%0\%0\%100\%100\%$