Other. In the first stage aliocations, costs in the two overhead accounts, equipment depreciation and supervisory expense, are allocated to three activity cost pools based on resource consumption. Data used in the first stage allocations follow: Distribution of Resource Consumption Across Activity Cost Pools: Machining costs are assigned to products using machine-hours (MHs) and Order Filling costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products. Acti data for the company's two products follow: Activity: ow much overhead cost is allocated to the Order Filling activity cost pool under activity-based costing? How much overhend cost is allocated to the Order Filling activity cost pool under activity-based costing? Multiple Choice $36,400 $12,555 $16,850 $59,320