TB MC Qu. 06-55 Ort Corporation...

Ort Corporation has provided the following data from its activity-based costing accounting system:

Indirect factory wages $ 605,000 Factory equipment depreciation 348,000

Distribution of Resource Consumption across Activity Cost Pools:

Activity Cost Pools Customer Orders Product Processing Other Total Indirect factory wages 55% 20% 25% 100% Factory equipment depreciation 20% 60% 20% 100%

The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs that are not assigned to products.

How much indirect factory wages and factory equipment depreciation cost would NOT be assigned to products using the activity-based costing system?

$0

$220,850

$605,000

$348,000