Day Corporation has an activity-based costing system with three activity cost pools-Processing, 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. Data concerning the company's costs and activity-based costing system appear below: 
Required:
Assign overhead costs to activity cost pools using activity-based costing.
Definitions:
Fair Value
An estimate of the price at which an asset or liability would be traded in a fair transaction between willing and knowledgeable participants.
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