Yang Corporation has an activity-based costing system with three activity cost pools-Machining, Batch Setup, and Other. The company's overhead costs, which consist of equipment depreciation and indirect labor, have been allocated to the cost pools already and are provided in the table below.

Activity Cost Pools Machining Setting Up Other Total Equipment depreciation $ 27,200 $ 6,800 $ 34,000 $ 68,000 Indirect labor 2,500 1,000 1,500 5,000 Total $ 29,700 $ 7,800 $ 35,500 $ 73,000