Diehl 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	$480,000
Selling and administrative expenses	100,000
Total	$580,000

Distribution of Resource Consumption:

	Activity Cost Pools
	Order Size	Customer Support	Other	Total
Manufacturing overhead	10%	85%	5%	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.

1- How much cost, in total, would be allocated in the first-stage allocation to the Order Size activity cost pool?

Multiple Choice

a-$29,000

b-$84,000

c-$108,000

d-$348,000

2- How much cost, in total, would be allocated in the first-stage allocation to the Customer Support activity cost pool?

Multiple Choice

a-$304,500

b-$428,000

c- $438,000

d- $116,000

3- 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

a- $34,000

b- $0

c- $116,000

d-$58,000