TB MC Qu. 7-100 Diehl Corporation uses an activity-based...

Diehl Corporation 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:

Costs:
Manufacturing overhead	$	480,000
Selling and administrative expenses		100,000
Total	$	580,000

Distribution of resource consumption:

	Activity Cost Pools
	Order Size	Customer Support		Other	Total
Manufacturing overhead	5%	85%		10%	100%
Selling and administrative expenses	60%	20%		20%	100%

The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs.

You have been asked to complete the first-stage allocation of costs to the activity cost pools.

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

Multiple Choice

• $304,500

• $493,000

• $116,000

• $428,000