ABC Corporation uses an activity-based costing system with the following three activity cost pools: Activity Cost Pool Total Activity Fabrication 7,000 machine hours Order Processing 500 orders Other Not applicable The Other activity cost pool is used to accumulate costs of idle capacity and organization-sustaining costs. The company has provided the following data concerning its costs: Wages and Salaries Depreciation Occupancy Total $420,000 160,000 200,000 $780,000 The distribution of resource consumption across activity cost pools is given below: Other 20% Wages and Salaries Depreciation Occupancy Activity Cost Pools Order Processing 20% 60% 50% Fabrication 60% 5% 25% Total 100% 100% 100% 35% 25% How much total cost would be allocated in the first-stage allocation to Order Processing cost pool? A $250,000 B $160,000 None of the choices are correct D $200,000