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$600,000Selling and administrative expenses300,000Total$900,000

Distribution of Resource Consumption:

Activity Cost PoolsOrder SizeCustomer SupportOtherTotalManufacturing overhead45%50%5%100%Selling and administrative expenses40%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, would be allocated in the first-stage allocation to the Order Size activity cost pool?

Multiple Choice

• $210,000.
• $240,000.
• $390,000
• $300,000.