Market Corporation Has an Activity-Based Costing System with Three Activity

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:
$$\begin{array} { | l | l | } \hline \text { Factory utilities (total) } & \$ 39,000 \\\hline \text { Indirect labor (total) } & \$ 3,000 \\\hline\end{array}$$
$\quad$$\text {Distribution of Resource Consumption Across Activity}$
$\quad$$\text {Cost Poos}$
$\begin{array}{c}\begin{array}{|l|} \hline \\ \hline \text {Factory utilities}\\ \hline \text {Indirect labor}\\ \hline \end{array}\begin{array}{r|}\hline \text { Processing } \\\hline0.10\\\hline .30\\\hline\end{array}\begin{array}{r|}\hline\text { Batch Setup } \\\hline 0.60\\\hline0.10\\\hline\end{array}\begin{array}{r|}\hline\text { Other } \\\hline 0.30 \\\hline 0.60 \\\hline\end{array}\end{array}$
Required:
Assign overhead costs to activity cost pools using activity-based costing.