Diehl 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 Manufacturing overhead Selling and administrative expenses Total $ 480,000 100,000 $ 580,000 Distribution of resource consumption Manufacturing overhead Selling and administrative expenses Order Site 5% 60% Activity Cost Pools Customer Support 85% 20% Other 10% Total 100% 100% 203 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 costs to the activity cost pools How much cost in total would be allocated in the first stage allocation to the Order Size activity cost pool O $348,000 $188.500 $29.000 584000