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Howell Corporation's activity$-$based costing system has three activity cost pools$-$Machining, Setting Up$,$ and Other. The company's overhead costs, which consist of equipment depreciation and indirect labor, are allocated to the cost pools in proportion to the activity cost pools' consumption of resources.

Distribution of Resource Consumption Across Activity Cost Pools

$\backslash$table$[[$Equipment depreciation $($total$),$$$86,000$