2..3

Cooking Genius Ltd is a local company which provides in-home cooking classes. Each type of class is a different activity. requiring different resources. It uses an activity-based costing system with three activity cost pools. The three activity cost pools are the "Class Design" activity, the "Class Delivery" activity, and the "Individual Student Follow-up" activity. The company has provided the following data concerning its costs and its activity-based costing system: Costs: Distribution of resource consumption: How much cost, in total, would be allocated in the first-stage allocation to the "Class Design" activity cost pool? $60,000$205,000$180,000$120,000$160,000$45,000