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Hosley Corporation uses an activity-based costing system with three activity cost pools. The company has provided the following data concerning its costs: Costs: $ 360,000 Wages and salaries Depreciation Utilities 100,000 Total 120,000 580,000 The distribution of resource consumption across the three activity cost pools is given below: Total Activity Cost Pools Assembly Setting Up Other 50% 40% 10% 10% 45% 45% 5% 60% 35% Wages and salaries Depreciation Utilities 100% 100% 100% How much cost, in total, would be allocated in the first-stage allocation to the other activity cost pool? A) $123,000 B) 5174,000 C) $58,000 D) $203,000