Yukon Company uses an activity-based costing system with three activity cost pools. The company has provided the following information concerning its costs and its activity-based costing system. The Other activity cost pool consists of the idle capacity and organization-sustaining costs.

Given below is the distribution of resource consumption.

5. What is the total cost that would be allocated in the first-stage allocation to the Order Size activity cost pool?

6. What is the total cost that would be allocated in the first-stage allocation to the Customer Support activity cost pool? *

7. What is the total cost that should NOT be allocated to orders and products in the second-stage allocation of the allocation process if the activity-based costing system is used for internal decision-making?

Cost Amount Manufacturing Overhead Selling and Administrative Expenses Total $910,000 370,000 $1,280,000 Activity Cost Pools Cost Order Size Customer Support Other Total 40% 45% 15% 100% Manufacturing Overhead Selling and Administrative Expenses 55% 35% 10% 100%