28. Gutknecht Corporation uses an activity-based costing system with three activity cost pools. The company has provided the following data concerning its costs and its activity-based costing system: Costs: Wages and salaries Depreciation Utilities Total $ 300,000 180.000 240.000 $ 720.000 Distribution of resource consumption: Wages and salaries Depreciation Utilities Assembly 35% 5% 10% Activity Cost Pools Setting Up Other 40% 25% 60% 35% 60% 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) $138,000 B) $210,000 C) $180,000 D) $216,000