Murri Corporation has an activity-based costing system with three activity cost pools-Processing, Setting Up, and Other. The company's overhead costs, which consist of factory utilities and indirect labor, are allocated to the cost pools in proportion to the activity cost pools' consumption of resources. Costs in the Processing 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. Data concerning the two products and the company's costs and activity-based costing system appear below: Factory utilities (total) $35,500 Indirect labor (total) $9,600 Distribution of Resources Consumption Across Activity Cost Pools Processing Setting up Other Factory utilities 0.40 0.50 0.10 Indirect labor 0.40 0.20 0.40 MHs Batches Product X7 3,100 1,200 Product L4 7,800 1,000 Total 10,900 2,200