Use the following to answer questions 3-5: Dimaio Company uses an activity-based costing system with three activity cost pools. The company the following data concerning its costs and its activity based costing system: Costs: Manufacturing overhead. Selling and administrative expenses. $580,000 240,000 $820.000 Total Distribution of resource consumption: Activity Cost Pools Order Customer Size Support Other Total 50% 5% Manufacturing overhead 40% 75% 10% 20% 100% 100% Selling and administrative expenses 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 3. How much cost, in total, would be allocated in the first-stage allocation to the Order Size activity cost pool? A) $302,000 B) $41,000 C) $225,500 D) $410,000 4. How much cost, in total, would be allocated in the first-stage allocation to the Customer Support activity cost pool? A) $328,000 B) $412,000 C) $471,500 D) $615,000 5. How much cost, in total, should NOT be allocated to orders and products in the second stage of the allocation process if the activity-based costing system is used for internal decision-making? A) $0 B) $106,000 C) $82,000 D) $164,000