Meester Corporation has an activity-based costing system with three activity cost pools-Machining Order Filing, 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 alocations follow. 21 Overhead costs: (8 00:40.45 Equipment expense Supervisory expense $87,000 $ 9,400 Book Distribution of Resource Consumption Across Activity Cost Pools: Activity Cost Tools Machining Order Filling 0.60 0.30 0.60 0.20 Equipment expense Supervisory expense Other 0.10 0.20 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 Activity MH (Machining) Orders Order Tilling) 1.030 2.250 3.28 Product MO Product 12 Total 9.030 10,540 wat Deuren on Multiple Choice bok o 568767 o o o