Naples Corporation has provided the following data from its activity-based costing accounting system: Indirect factory wages $ 520,000 Factory equipment depreciation $ 260,000 Distribution of resource consumption across activity cost pools: Customer Orders Product Processing Other Total Indirect factory wages 40 % 50 % 10 % 100 % Factory equipment depreciation 15 % 65 % 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 be assigned to the Customer Orders activity cost pool?

Multiple Choice

• $247,000

• $390,000

• $214,500

• $780,000

• $208,000