Groleau Corporation has an activitybased costing system with three activity cost poolsProcessing, Setting Up and Other. The company's overhead costs, which consist of factory utilities and indirect labor, are allocated to the cost pools in proportion to the activity cost pools' consumption of resources. Costs in the Processing cost pool are assigned to products based on machinehours MHs and costs in the Setting Up cost pool are assigned to products based on the number of batches. Costs in the Other cost pool are not assigned to products. Data concerning the two products and the company's costs and activitybased costing system appear below:
Factory utilities total
Indirect labor total
$
$
Distribution of Resource Consumption Across Activity Cost Pools
tableProcessing,Setting UpOtherFactory utilities,Indirect labor,
tableMHsBatchesProduct SProduct FTotal
tableProduct SProduct FSales total$$
