Perl 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 Depreciation Occupancy Total $360,000 200,000 100,000 $660,000 The distribution of resource consumption across the three activity cost pools is given below: Activity Cost Pools Fabricating Order Processing Wages and salaries Depreciation occupancy 15% 20% 25% 60% 35% 50% Other 25% 45% 25% Total 100% 100% 100% How much cost, in total, would be allocated in the first-stage allocation to the Order Processing activity cost pool? Multiple Choice $336,000 $319,000 $396,000 $330,000