2 1 pts First Ltd, an interior design firm, uses an activity-based costing system with three activity cost pools, for the "Design offices" activity, the "Design houses" activity, and the "Design schools" activity. The company has provided the following data concerning its costs and its activity-based costing system: Costs: Salaries for project managers $280,000 Salaries for design programmers $150,000 Distribution of resource consumption: Design offices Design houses Design schools Activity Cost Pool Salaries for project managers 60% Salaries for design programmers 30% 20% 40% 20% 30% How much cost, in total, would be allocated in the first-stage allocation to the "Design offices" activity cost pool? O $228,000 O $116,000 $248,000 O $195,000 O $101,000 O $213,000