Yentzer Corporation has an activity-based costing system with three activity cost pools-Processing,Setting Up,and Other.The company's overhead costs consist of equipment depreciation and indirect labor and are allocated to the cost pools in proportion to the activity cost pools' consumption of resources.Equipment depreciation totals $72,000 and indirect labor totals $8,000.Data concerning the distribution of resource consumption across activity cost pools appear below: 
Required:
Assign overhead costs to activity cost pools using activity-based costing.
Definitions:
Stressful Circumstances
Situations or conditions that cause significant strain and pressure, potentially leading to physical or emotional stress.
Childhood Abuse
Experiences of physical, emotional, sexual abuse or neglect encountered by an individual during their childhood.
Adult Depression
A mood disorder characterized by persistent feelings of sadness, hopelessness, and loss of interest, specifically in the adult population.
Social-cognitive Perspective
An approach in psychology emphasizing the importance of observational learning, self-efficacy, situational influences, and cognitive processes in the understanding of behavior.
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