on resource consumption. Data used in the first stage allocations follow. Overhead costs: Equipment expense $73,000 Indirect labor $ 6,000 Distribution of Resource Consumption Across Activity Cost Pools: Activity Cost Pools Processing Supervising Other Equipment expense 0.60 0. 20 0. 20 Indirect labor 0.40 0. 20 0. 40 Processing costs are assigned to products using machine-hours (MHs) and Supervising costs are assigned to products using the number of batches. The costs in the Other activity cost pool are not assigned to products. Activity data for the company's two products follow: Activity: MHS Batches (Processing) (Supervising) Product F6 1, 000 600 Product XO 9,000 400 Total 10, 000 1, 000