Yoke Corporation has provided the following data from its activity-based costing accounting system:

Yoke Corporation has provided the following data from its activity-based costing accounting system:

Supervisory wages	$	86,200
Factory Utilities	$	296,000

Distribution of Resource Consumption across Activity Cost Pools:

Activity Cost Pools	Batch set-ups		Unit Processing		Other		Total
Supervisory wages	62	%	37	%	1	%	100	%
Factory Utilities	32	%	64	%	4	%	100	%

The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs that are not assigned to products.

Required:

a.	Determine the total amount of supervisory wages and factory utilities costs that would be allocated to the unit Processing activity cost pool. (Omit the "$" sign in your response.)

Total amount

$

b.	Determine the total amount of supervisory wages and factory utilities costs that would be allocated to the Other cost pool. (Omit the "$" sign in your response.)

Total amount

$

Explanation:

a.

Supervisory wages (37% × $86,200)	$	31,894
Factory utilities (64% × $296,000)		189,440
Total	$	221,334

b.

Supervisory wages (1% × $86,200)	$	862
Factory utilities (4% × $296,000)		11,840
Total	$	12,702