The following data have been provided by Kelch Corporation from its activity-based costing accounting system: Factory supervision.........$360,000 Indirect factory labor...... $280,000 Distribution of Resource Consumption across Activity Cost Pools: Activity Cost Pools Batch Expediting Other Total Set-up Factory supervision......5% 85% 10% 100% Indirect factory labor...30% 50% 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? A) $0 B) $280,000 C) $360,000 D) $92,000