Beckley Corporation has provided the following data from its activity-based costing accounting system: Indirect factory wages $ 26,000 Factory equipment depreciation 203,000 Distribution of Resource Consumption across Activity Cost Pools: Activity Cost Pools Customer Orders Product Processing Other Total Indirect factory wages 48 % 47 % 5 % 100 % Factory equipment depreciation 62 % 24 % 14 % 100 % The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs that are not assigned to products. Required: a. Determine the total amount of indirect factory wages and factory equipment depreciation costs that would be allocated to the Product Processing activity cost pool. b. Determine the total amount of indirect factory wages and factory equipment depreciation costs that would NOT be assigned to products.