Meester Corporation has an activity-based costing system with three activity cost pools-Machining,Order Filling, and Other In the first stage allocations, costs in the two overhead accounts, equipment depreclation and stage allocations follow supervisory expense, are allocated to three activity cost pools based on resource consumption. Data used in the first are Overhead costs: Equipment expense Supervisory expense $81,200 $11,200 Distribution of Resource Consumption Across Activity Cost Pools: Activity Cost Pools Machining Order Filling Other 0.30 0.20 Equipment expense Supervisory expense 0.50 0.50 0.20 0.30