Capizzi Corporation has an activity-based costing system with three activity cost pools- Machining. Order Filling and Other In the first stage allocations, costs in the two overhead accounts, equipment depreciation and supervisory expense, are allocated to three activity cost pools based on resource consumption. Data used in the first stage allocations follow Overhead costs Equipment ation $79,300 Supervisory expense $4,800 Distribution of Resource Consumption Across Activity Cost Pools: Activity Cost Pools Equipment depreciation 060 020 020 Machining Order Filling Other 0.20 0.20 Supervisory expense 060 0.10 0.30 Machining costs are assigned to products using machine-hours (MHs) and Order Filling costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products Activity data for the company's two products follow