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?