The following data have been provided by Graise Corporation from its activity-based costing accounting system: 
Distribution of Resource Consumption across Activity Cost Pools: 
The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs that are not assigned to products. How much factory supervision and indirect factory labor cost would NOT be assigned to products using the activity-based costing system?
Definitions:
Commit Resources
The act of dedicating financial, human, and material assets toward a specific goal or project.
Zero-tolerance
A policy or stance that enforces strict compliance with laws, rules, or guidelines, and applies immediate punishment for infractions.
Sexual Harassment
Unwanted sexual advances, requests for sexual favors, and other verbal or physical conduct of a sexual nature that affect working conditions or create a hostile work environment.
Standing Plans
Pre-established policies, rules, and schedules designed to guide the action of an organization in recurrent situations.
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