Use Table 3 to answer this question. XYZ Co uses an activity-based costing system with three activity cost pools. The company has provided the following data concerning its costs and its activity based costing system (Table 3). How much cost, in total, would be allocated in the first-stage allocation to the Polishing activity cost pool? Select one: O a, none of the given answer. Ob. $254,600 O c. $192,100 O d. $215,400 Oe. $326,300 Costs: Factory Rent Factory Depreciation Factory Utilities Total Distribution of resource consumption: Factory Rent Factory Depreciation Factory Utilities Table 3 $ 373,000 150,000 250,000 $ 773,000 Activity Cost Pools Fixing Cutting 60% 20% 35% 20% 20% 60% Polishing 20% 45% 20% Total 100% 100% 100%