The following data have been provided by Kilmartin 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:
Surprise
A sudden, unexpected event or piece of information that elicits a reaction ranging from shock to joy.
Restrained
Characterized by self-control or moderation in action, expression, or feeling.
Anger
A strong feeling of annoyance, displeasure, or hostility.
Emotion Of Anger
A strong feeling of displeasure or hostility triggered by perceived harm or injustice.
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