Dideda 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 $$340,000$

Selling and administrative expenses $250,000$

Total $$590,000$

Distribution of Resource Consumption:

Activity Cost Pools

Order Size Customer Support Other Total

Manufacturing overhead $25\%50\%25\%100\%$

Selling and administrative expenses $60\%30\%10\%100\%$

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, would be allocated in the first$-$stage allocation to the Order Size activity cost pool?

Multiple Choice

$$150,000$

$$235,000$

$$255,000$

$$360,000$