Diehl Corporation 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 Selling and administrative expenses 100,000 Total $480,000 $580,000 Distribution of resource consumption: Activity Cost Pools Order Size Customer Support other Total Manufacturing overhead Selling and administrative expenses 5% 85% 108 100% 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, would be allocated in the first-stage allocation to the Order Size activity cost pool? Multiple Choice $84.000 $348,000 $188,500 $29,000