Escoto Company is a wholesale distributor that uses activity-based costing for all of its overhead costs. The company has provided the following data concerning its annual overhead costs and its activity-based costing system:

Overhead costs:
Wages and salaries	$540,000
Other expenses	200,000
Total	$740,000

Distribution of Resource Consumption:

	Activity Cost Pools
	Filling Orders	Customer Support	Other	Total
Wages and salaries	10%	80%	10%	100%
Other expenses	20%	60%	20%	100%

The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs. The amount of activity for the year is as follows:

Activity Cost Pool	Activity
Filling orders	4,000 orders
Customer support	40 customers