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HB 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

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HB 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 $480,000 Depreciation.. 160,000 Occupancy 120.000 Total $760,000 The distribution of resource consumption across the three activity cost pools is given below: Activity Cost Pools Order Fabricating Processing Other Total Wages and salaries 35% 40% 25% 100% Depreciation. 15% 40% 45% 100% Utilities 10% 50% 4096 100% How much cost, in total, would be allocated in the first-stage allocation to the Fabricating activity cost pool

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