Futter Corporation uses an activity-based costing system with three activity cost pools. The company has provided the following data concerning its costs:

Costs:
Wages and salaries	$	440,000
Depreciation		180,000
Occupancy		220,000
Total	$	840,000

The distribution of resource consumption across the three activity cost pools is given below:

	Activity Cost Pools
	Fabricating	Order Processing	Other	Total
Wages and salaries	55%	35%	10%	100%
Depreciation	20%	35%	45%	100%
Occupancy	10%	50%	40%	100%

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

a.) $84,000

b.) $300,000

c.) $238,000

d.) $462,000