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

Wages and salaries	$420,000
Depreciation	$100,000
Occupancy	$140,000
Total	$660,000

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

	Activity Cost Pools
	Order
	Fabricating	Processing	Other	Total
Wages and salaries	25%	65%	10%	100%
Depreciation	10%	55%	35%	100%
Occupancy	10%	50%	40%	100%

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

1. $187,000

2. $133,000

3. $264,000

4. $66,000