The following data have been provided by Graise Corporation from its activity-based costing accounting system: Factory supervision Indirect factory labor $ 300,000 160,000 Distribution of Resource Consumption across Activity Cost Pools: Activity Cost Pools Factory supervision Indirect factory labor Batch Set-Up 35% 50% Expediting 55% 30% Other 10% 20% Total 100% 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 $300,000 $62,000 $160,000