The following data have been provided by Graise Corporation from its activity-based costing accounting system:

Factory supervision $ 300,000

Indirect factory labor 160,000

Distribution of Resource Consumption across Activity Cost Pools:

Activity Cost Pools Batch Set-Up Expediting Other Total

Factory supervision 35% 55% 10% 100%

Indirect factory labor 50% 30% 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 factory supervision and indirect factory labor cost would NOT be assigned to products using the activity-based costing system?

$0

$62,000

$160,000

$300,000