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 Selling and administrative expenses Total $600,000 300,000 $900,000 Distribution of Resource Consumption: Activity Cost Pools Order Size Customer Support Other Total Manufacturing 45% 50% 5% 100% overhead Selling and administrative 40% 45% 15% 100% expenses 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