The following data have been provided by Kelch Corporation from its activity-based costing accounting system: Distribution of Resource Consumption across Activity Cost Pools: Activity Cost Pools 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 be assigned to the Batch Set-Up activity cost pool?

Select one:

a. $640,000

b. $320,000

c. $112,000

d. $102,000

Factory supervision $360,000 indirect factory labor $280,000