Question: Lehner Corporation has provided the following data from its activity-based costing accounting system: Indirect factory wages $571,000 Factory equipment depreciation $289,000 Distribution of Resource Consumption
| Lehner Corporation has provided the following data from its activity-based costing accounting system: |
| Indirect factory wages | $571,000 |
| Factory equipment depreciation | $289,000 |
| 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 | 20% | 70% | 10% | 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? |
$0
$289,000
$114,550
$571,000
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