4 ) Futter Corporation uses an activity - based costing system with three activity cost pools . The company has provided the following data concerning its costs . Costs :" Wages and salaries $440, 000 Depreciation 180, 000 Occupancy 220, 000 Total $840, 000 The distribution of resource consumption across the three activity cost pools is given below . Activity Cost Pools Fabricating Order Processing Other Total Wages and salaries 55%/0 35%/0 10% 100%/ Depreciation 20% 35%/0 45% 100 % Utilities 10% 50% 40% 100 % How much cost , in total , would be allocated in the first- stage allocation to the Fabrication activity cost pool ? A ) $ 238, 000 B ) $ 462, 000 ( ) $84, 000 D ) $300, 000