Your Company uses activity-based costing and has estimated its costs for next year in the table below. How much of these costs would the company assign to activity cost pools?

Direct materials	$135,000
Salary of repair specialist at manufacturing plant	$35,000
Salary of janitor in manufacturing plant	$47,000
Presidents salary	$150,000
Depreciation on equipment in showroom	$65,000
Sales commission	$27,000

$215,000

$297,000

$459,000

$ 82,000