The following data from an activity$-$based costing accounting system are offered:

a$.$ Determine the total amount of supervisory wages and factory utilities costs that would be allocated to the Unit Processing activity cost pool. Show your work

b$.$ Determine the total amount of supervisory wages and factory utilities costs that would NOT be assigned to products. Show your work!

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