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

Indirect factory wages	$591,000
Factory equipment depreciation	$272,000

Distribution of Resource Consumption across Activity Cost Pools:

Activity Cost Pools

	Customer Orders	Product Processing	Other	Total
Indirect factory wages	50%	35%	15%	100%
Factory equipment depreciation	30%	50%	20%	100%

The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs that are not assigned to products.

How much indirect factory wages and factory equipment depreciation cost would NOT be assigned to products using the activity-based costing system?

Multiple Choice

• $591,000

• $272,000

• $143,050

• $0