33. Dierich Company uses an activity-based costing system with three activity cost pools. The company has provided the following data concerning its costs and its activity-based costing system: Costs: Manufacturing Overhead $600,000 Selling and Administrative Expenses $220,000 Total 820!000 Distribution of Resource Consumption: Activity Cost Pools Order Customer Size Support Other Total Manufacturing Overhead 15% 75% 10% 100% Selling and Administrative Expenses 60% 20% 20% 100% The "Other" activity cost pool consists of the costs of idle capacity and organization- sustaining costs. You have been asked to complete the first-stage allocation of costs to the activity cost pools How much cost, in total, should n_ot be allocated to orders and products in the second stage of the allocation process if the activity-based costing system is used for internal decision making? A) $ 0. B) $ 82,000. C) $104,000. D) $164,000