Managerial accounting

5 d Use Table 3 to answer this question. XYZ Co 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 (Table 3). How much cost, in total, would be allocated in the first-stage allocation to the Polishing activity cost pool? put of Select one: O a. $254,600 O b. none of the given answer. c. $326,300 O d. $215,400 O e. $192,100 Table 3 Costs: Factory Rent Factory Depreciation Factory Utilities Total $ 373,000 150,000 250,000 $ 773,000 Distribution of resource consumption: Total Factory Rent Factory Depreciation Factory Utilities Fixing 60% 35% 20% Activity Cost Pools Cutting Polishing 20% 20% 20% 45% 60% 20% 100% 100% 100%