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Tomasini Corporation has provided the following data from its activity-based costing accounting system: Supervisory wages $ 760,000 Factory supplies $ 360,000 Distribution of Resource Consumption

Tomasini Corporation has provided the following data from its activity-based costing accounting system:

Supervisory wages$ 760,000
Factory supplies$ 360,000

Distribution of Resource Consumption across Activity Cost Pools:

Activity Cost PoolsBatch ProcessingUnit ProcessingOtherTotal
Supervisory wages20%65%15%100%
Factory supplies45%35%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 supervisory wages and factory supplies cost would NOT be assigned to products using the activity-based costing system?

  • $0

  • $760,000

  • $186,000

  • $360,000

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