V Company uses an activity-based costing system with three activity cost pools. The company has provided the following data concerning its costs:

Costs:
Wages and salaries	$420,000
Depreciation	100,000
Occupancy	200,000
Total	$720,000

Here is the information for the Fabricating activity cost pool:

	Fabricating
Wages and salaries	30%
Depreciation	5%
Occupancy	15%

How much cost should be allocated to the Fabricating cost pool?

		$135,000
		$174,000
		$162,000
		$180,000