Use the following to answer questions 10-12 Dietz Company 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 ... $440,000 Selling and administrative expenses .......... 240,000 4 Total $680.000 Distribution of resource consumption: Activity Cost Pools Order Customer Size Support Other Total Manufacturing overhead ................." 55% 35% 10% 100% Selling and administrative expenses .... 30% 50% 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. 10. How much cost, in total, would be allocated in the first-stage allocation to the Order Size activity cost pool? A) $314,000 B) $289,000 C) $204,000 D) $374,000 1 1. How much cost, in total, would be allocated in the first-stage allocation to the Customer Support activity cost pool? A) $274,000 B) $238,000 C) $289,000 D) $340,000