Davis Company uses an activity-based costing system in which there are three activity cost pools. The company has provided the following data concerning its costs and its activity-based costing system: Costs: Manufacturing overhead $400,000 Selling and administrative expenses 200,000 Total $600,000 Distribution of Resource Consumption: Activity Cost Pools Order Size Customer Support Other Total Manufacturing overhead 35% 55% 10% 100% Selling and administrative expenses 50% 30% 20% 100% The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs. You have been asked to complete the first-stage allocation of the costs to the activity cost pools. 3. How much cost, in total, would be allocated in the first-stage allocation to the Order Size activity cost pool? A. $210,000. B. $240,000. C. $255,000. D. $300,000. 4. How much cost, in total, would be allocated in the first-stage allocation to the Customer Support activity cost pool? A. $180,000. B. $255,000. C. $280,000. D. $330,000. 5. How much cost, in total should not be allocated to orders and customer support in the second stage of the allocation process if the activity-based costing system is used for internal decision making? A. $0. B. $60,000. C. $80,000. D. $120,000.