Dierich 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 $$600,000$ Selling and administrative expenses $220,000$ Total $$820,000$ Distribution of Resource Consumption: Activity Cost Pools Order Size Customer Support Other Total Manufacturing overhead $15\%75\%10\%100\%$ 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, would be allocated in the first$-$stage allocation to the Order Size activity cost pool? Multiple Choice $$123,000$ $$222,000$ $$307,500$ $$492,000$

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Required information

Davis Company uses an activity$-$based costing system in which there are three activity cost pools. The company has provided the following data concerning its costs and its activity$-$based costing system:

$\backslash$table$[[$Costs:$,],[$Manufacturing overhead,$$400,000$