13.Grammer Corporation uses an activity-based costing system with three activity cost pools. The company has provided the following data concerning its costs:

The distribution of resource consumption across the three activity cost pools is given below:

How much cost, in total, would be allocated in the first-stage allocation to the Order processing activity cost pool?

A)$255,000

B)$174,000

C)$111,000

D)$255,000