Grandolfo Corporation has provided the following data from its activity-based costing system. Custodial staff wages... Cests Factory utilities Rent on equipment $300,000 $140,000 $200,000 $640,000 Total The distribution of resource consumption across the three activity cost pools is given below. Activity Cost Pools Assembly Setting Up Custodial staff wages i 45% 35% Other 20% Total 100% Factory utilities 25% Rent on equipment 5% 45% 30% 55% 40% 100% 100% How much cost, in total, would be allocated in the first-stage allocation to the "Other" activity cost pool? $182,000 $128,000 $192,000 $168,000