Hugle Corporation's activity-based costing system has three activity cost pools-Machining, Setting Up, and Other. The company's overhead costs have already been allocated to these cost pools as follows Machining Setting up Other $ 26,625 $ 92,232 $ 18,500 Costs in the Machining cost pool are assigned to products based on machine-hours (MHs) and costs in the Setting Up cost pool are assigned to products based on the number of batches. Costs in the Other cost pool are not assigned to products. The following table shows the machine-hours and number of batches associated with each of the company's two products Product E8 Product V8 MHs Batches 2,370 1,000 8,280 830 Total 10,650 1,830 Additional data concerning the company's products appears below Sales (total) Direct materials (total) Direct labor (total) Product E8 Product V8 $ 268,000 $ 235,500 $ 86,800 $ 88,000 $ 96,000 $ 62,800