Gallani Corporation uses an activity-based costing (ABC) system with three activity pools. Gallani provides the following data about its overhead costs and ABC system: Overhead costs: Salaries $420,000 Depreciation $160,000 Utilities $240,000 Total $820,000 Distribution of resource consumption: Activity. Cost Pools Fabrication Setups Assembly. Salaries 50% 40% 10% Depreciation 10% 55% 35% Utilities 15% 50% 35% How much overhead cost, in total, would be allocated in the first-stage allocation to the Fabrication pool? 160,000 Utilities $240,000 $820,000 Total Distribution of resource consumption: Activity. Cost Pools Fabrication Setups Assembly. Salaries 50% 40% 10% Depreciation 10% 55% 35% Utilities 15% 50% 35% How much overhead cost, in total, would be allocated in the first-stage allocation to the Fabrication pool? $360,000 O $336,000 $262.000 $348,000 O None of the above