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A manufacturing company uses an activity-based costing system with three activity cost pools. The company has provided the following data concerning its costs: Costs: Wages

A manufacturing company 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 $350,000 Depreciation 70,000 Occupancy 100,000 Total $520,000 The distribution of resource consumption across the three activity cost pools is given below: Activity Cost Pools Order Fabricating Processing Other Total Wages and salaries 75% 15% 10% 100% Depreciation 65% 20% 15% 100% Occupancy 60% 35% 5% 100% How much cost, in total, would be allocated in the first-stage allocation to the Other cost pool?

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