10- Hagy Corporation has an activity-based costing system with three activity cost pools-Processing company's overhead costs, which consist of factory utilities and indirect labor, are allocated to the cost pools in proportion to the actlvity cost pools' consumption of resources. Data concerning the company's costs and ac Up, and Other. The costing system appear below Factory utilities (total) $108,808 $ 13,500 Distribution of Resource Consumption Across Activity Cost Pools Factory utilities Indirect labor 8.40 0.10 e.58 .20 8.10 0.70 Assign overhead costs to activity cost pools using activity-based costing