Prepare the first$-$stage allocation for the activity$-$based costing study. $($See Exhibit $7-6$ in the textbook for of a first$-$stage allocation.$)$

Exhibit $7-5$ shows that Customer Orders consume $25\%$ of the resources represented by the $$500,000$ of indirected factory wages.

$25\%$$$500,000=$$$125,000$