The following data have been provided by Mesa 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.
Required:
a.Determine the total amount of supervisory wages and factory utilities costs that would be allocated to the Machining activity cost pool.Show your work!
b.Determine the total amount of supervisory wages and factory utilities costs that would NOT be assigned to products.Show your work!
Definitions:
Absorption Costing
A system of accounting that encompasses the full range of manufacturing costs—direct materials, direct labor, and overheads both variable and fixed, within the cost framework of a product.
Break-even Sales
The amount of revenue required to cover total fixed and variable costs, resulting in a net profit of zero.
Eastern Division
A geographical or operational segment of a larger organization designated to cover the eastern part of a country or area.
Fixed Expenses
Regular expenses that do not change in amount, such as rent or salaries.
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