The following data have been provided by Holmes Corporation from its activity-based costing accounting system:
Supervisory wages	$110,000
Factory utilities	$312,000
Total	$422,000
Distribution of Resource Consumption across Activity Cost Pools:
Activity Cost Pools	Product Changeovers	Machining	Other	Total
Supervisory wages	57%	36%	7%	100%
Factory utilities	15%	75%	10%	100%
The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs that are not assigned to products.
Required:	Show your work
a. Determine the total amount of supervisory wages and factory utilities costs that would be allocated to the Product Changeovers and Machining activity cost pool.
b. Determine the total amount of supervisory wages and factory utilities costs that would NOT be assigned to products.