Answer:
a. Product processing
Indirect factory wages           $54,940 = $82,000*67%
Factory equipment depreciation  $38,640 = $276,000*14%
Total                         $93,580
So, the total amount of indirect factory wages and factory depreciation cost allocated to product processing activity = $93,580
b. Indirect factory wages         $820 = $82,000*1%
Factory equipment depreciation  $38,640  = $276,000*14%
Total                         $39,460
So, total amount of indirect factory wages and factory depreciation costs not assigned to products = $39,460