accounting

Lehner Corporation has provided the following data from its activity-based costing accounting system:
  Indirect factory wages	$600,000
  Factory equipment depreciation	$278,500
Distribution of Resource Consumption across Activity Cost Pools:
Activity Cost Pools
Customer
Orders	Product
Processing	Other	Total
  Indirect factory wages	45%      	40%      	15%	100%
  Factory equipment depreciation	35%      	55%      	10%	100%
The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs that are not assigned to products.

How much indirect factory wages and factory equipment depreciation cost would NOT be assigned to products using the activity-based costing system?

Answer $ 1,17,850

Notes

Allocation to other activity cost pool

Indirect Factory Wages (600000*15%) = 90,000

Factory equipment Depreciation(278500*10%) = 27,850

Total = $1,17,850