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 labor	$50,000
Salary of receptionist for headquarters operation	$35,000
Sales commission	$150,000
Plant manager's salary	$95,000
Depreciation on manufacturing plant equipment	$65,000
Salary of president's secretary	$27,000

Group of answer choices

$422,000

$160,000

$222,000

$ 62,000