Desilets Corporation has provided the following data from its activity-based costing accounting system:

Desilets Corporation has provided the following data from its activity-based costing accounting system: Supervisory wages Factory utilities $ 87,300 $276,000 Distribution of Resource Consumption across Activity Cost Pools Batch Set- Ups 608 26% Unit Processing 37% 60% Other Activity Cost Pools Supervisory wages Factory utilities Total 100% 100% 14% The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs that are not assigned to products Requirec a. Determine the total amount of supervisory wages and factory utilities costs that would be allocated to the Unit Processing activity cost pool b. Determine the total amount of supervisory wages and factory utilities costs that would NOT be assigned to products