12. Kach Corporation uses an activity-based costing system with three activity cost pools. The company has provided the following data concerning its costs Costs $420,000 140,000 Depreciation Occupancy Total $740.000 The distribution of resource consumption across the three activity cost pools is given below Activity Cost Pools Total 100% 100% 100% Fabricating Order Processing 25% 45% 35% 3590 10% 20% Wages and salaries Depreciation 40% 45% 45% Occupancy. How much cost, in total, would be allocated in the first-stage allocation to the Other activity cost pool? S249,000 S185,000 C. S259,000 $231,000