Market Corporation Has an Activity-Based Costing System with Three Activity $\begin{array}{ll}\text { Factory utilities } & \$ 39,000 \\\text { Indirect labor } & \$ 3,000\end{array}$

Market Corporation has an activity-based costing system with three activity cost pools-Processing, Batch Setup, 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:
$\begin{array}{ll}\text { Factory utilities } & \$ 39,000 \\\text { Indirect labor } & \$ 3,000\end{array}$

$$\begin{array}{l}\text { Distributim of Resaure Cmsumption Acrass Activity Cast Paols }\\\begin{array} { | l | c | c | c | } \hline & \text { Processing } & \text { Batch Setup } & \text { Other } \\\hline \text { Factary utilities } & 0.10 & 0.60 & 0.30 \\\hline \text { Indirect labor } & 0.30 & 0.10 & 0.60 \\\hline\end{array}\end{array}$$
Required:
Assign overhead costs to activity cost pools using activity-based costing.