Furniture 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	$600,000
Selling and administrative expenses	300,000
Total	$900,000

Distribution of Resource Consumption:

	Activity Cost Pools
	Order Size	Customer Support	Other	Total
Manufacturing overhead	45%	50%	5%	100%
Selling and administrative expenses	40%	45%	15%	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.

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?

Multiple Choice

$0

$75,000

$80,000

$120,000