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$340,000Selling and administrative expenses250,000Total$590,000

Distribution of Resource Consumption:

Activity Cost Pools Order SizeCustomer SupportOtherTotalManufacturing overhead25%50%25%100%Selling and administrative expenses60%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, should NOT be allocated to orders and customer support in the second stage of the allocation process if the activity-based costing system is used for internal decision making?

Multiple Choice

$0

$60,000

$110,000

$120,000