Grammer Corporation uses an activity-based costing system with three activity cost pools. The company has provided the following data concerning its costs: Costs: Wages and salaries...... Depreciation. Occupancy. Total $240,000 160,000 140,000 $540,000 The distribution of resource consumption across the three activity cost pools is given below: Wages and salaries Depreciation. Occupancy Fabricating 30% 20% 5% Activity Cost Pools Order Processing 45% 35% 65% Other 25% 45% 30% Total 100% 100% 100% How much cost, in total, would be allocated in the first-stage allocation to the Other activity cost pool?