28) Grammer Corporation uses an activity-based costing system with three activity cost pools The company has provided the following data concerning its costs: Costs: Wages and salaries Depreciation... Occupancy.140 $240,000 160,000 $540,000 The distribution of resource consumption across the three activity cost pools is given below Wages and salaries Depreciation. Occupancy Fabricating 30% 20% 5% Activity Cost Pools Order Processing 45% 35% 65% Other 25% 45% 30% Total 100% 100% 100% How much cost, in total, would be allocated in the first-stage allocation to the Other activity cost pool? A) $135,000 B) $162,000 C) $174,000 D) $180,000 29) In activity-based costing, organization-sustaining costs should be included in product costs for internal management reports that are used for decision-making A) True B) False 0) In activity-based costing, what is included in product costs? A) Direct labor, direct materials, ALL manufacturing overhead B) Direct labor, direct materials, ALL manufacturing overhead, ALL nonmanufacturing overhead C) Direct labor, direct materials, some manufacturing overhead D) Direct labor, direct materials, some manufacturing overhead, some nonmanufacturing overhead