Use the following to answer questions:
Weldon Corporation has provided the following data from its activity-based costing accounting system:
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Indirect factory wages............................
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$340,000
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Factory equipment depreciation.............
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$240,000
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Distribution of Resource Consumption across Activity Cost Pools:
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Activity Cost Pools
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Customer Orders
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Product Processing
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Other
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Total
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Indirect factory wages..................
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25%
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65%
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10%
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100%
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Factory equipment depreciation....
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40%
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40%
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20%
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100%
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The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs that are not assigned to products.
1. How much indirect factory wages and factory equipment depreciation cost would be assigned to the Customer Orders activity cost pool?
A) $188,500
B) $181,000
C) $290,000
D) $580,000
2. How much indirect factory wages and factory equipment depreciation cost would NOT be assigned to products using the activity-based costing system?
A) $340,000
B) $82,000
C) $0
D) $240,000