Macaulay SARL uses an activity based costing syctem to assign overhiead costs to products. In the first atage, fwo overtyesd costs - Security expense and Equipment degrechaticn - are allocated to thee activiby cost pools - Machining. Order. Filing and Oaher - based on resource consumption, Dsta to perform these allocations appear below: Oivihead costs - Secunity expense, 545,000 - Equipenent depreciation 5185,000 Alocations of Overterad Costs among Activity Cost Pools. The second stage of allocation is done by assigning the Machining costs to products on the basis of machine hours while products are astigned Order Filling costs based on orders filied. Costs aksigned to the Other activity pool are not further assigned to products Activity information for Macaulay's only two products is below: PART A: How much ovedsead cost is assigned to the Order filling activiby cost pool under activity based coiting in the first stage of allocation? PART D: The actioty rate for the Ouder filling activity cost pool under activiy based costing is doiest to PART C: What is the overhead cott assigned to Product XR-5 under activity based costing