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 Customer Support activity cost pool?

		$164,000
		$389,500
		$494,000
		$615,000