What are organization sustaining overhead costs and should these costs be allocated to products? What are the five steps for implementing activity-based costing? Given the following information, what is the first stage allocation to the Other cost activity pool?

Costs:
Wages and salaries	$300,000
Depreciation	150,000
Occupancy	75,000
Total	$ 525,000
	Activity Cost Pools
		Order processing	Other	Total
Wages and salaries	70%	20%	10%	100%
Depreciation	50%	20%	30%	100%
Occupancy	20%	50%	30%	100%

Is an activity-based costing system more costly or less costly to maintain than a traditional costing system and why?