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 Customer Size Support Other Total Manufacturing Overhead 5% 85% 10% 100% Selling and Administrative Expenses 60% 20% 20% 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 products in the second stage of the allocation process if the activity-based costing system is used for internal decision making? 1. $ 68,000. 2. $116,000. 3. $ 58,000. 4. $ 0