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	$240,000
Depreciation	160,000
Occupancy	140,000
Total	$540,000

The distribution of resource consumption across the three activity cost pools is given below:

	Activity Cost Pools
	Fabricating	Order Processing	Other	Total
Wages and salaries	30%	45%	25%	100%
Depreciation	20%	35%	45%	100%
Occupancy	5%	65%	30%	100%

How much cost, in total, would be allocated in the first-stage allocation to the Other activity cost pool?

		$135,000
		$174,000
		$162,000
		$180,000