Poskey Corporation 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: How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool? A. $187,000 B. $264,000 C. $217,000 D. $165,000 Which of the following would probably be the most accurate measure of activity to use for allocating the costs associated with a factory's purchasing department? A. Machine-hours B. Direct labor-hours C. Number of orders processed D. Cost of materials purchased