Duerr Corporation 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 Depreciation Occupancy Total $400,000 180,000 200.000 S780,000 The distribution of resource consumption across the three activity cost pools is given below: Activity Cost Pools Fabricating Order Processing Other Total Wages and salaries 55% 20% 25% 100% Depreciation 10% 50% 40% 100% Occupancy 35% 40% 25% 100% How much cost, in total, would be allocated in the first stage allocation to the Order Processing activity cost pool? $250,000 $312.000 $156,000 O $286,000