Stoudmire Corporation uses an ABC system with three activity cost pools. The company has provided the following data concerning its costs:

Wages and salaries	$420,000
Depreciation	140,000
Occupancy	100,000
Total	$660,000

The distribution of resource consumption across the three activity cost pools is given below:

	Activity Cost Pools
	Fabricating	Setting Up	Other	Total
Wages and salaries	20%	70%	10%	100%
Depreciation	5%	55%	40%	100%
Occupancy	10%	60%	30%	100%

How much cost, in total, would be allocated in the first-stage allocation to the Order Processing activity cost pool?

Question 23 options:

	$462,000
	$407,000
	$396,000
	$431,000