A manufacturing company 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 $400,000 Depreciation 40,000 Occupancy 120,000 Total $560,000 The distribution of resource consumption across the three activity cost pools is given below: Activity Cost Pools Order Fabricating Processing Other Total Wages and salaries 80% 15% 5% 100% Depreciation 70% 25% 5% 100% Occupancy ...--- 40% 50% . 10% 100% How much cost, in total, would be allocated in the first stage allocation to the Other cost pool? $28,000 $34,000 $56,000 $186,667