(Show Work!!)Dillner 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:

1. 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 Order Size activity cost pool? A.$78,000 B.$93,000 C.$104,000 D.$91,000

Costs:

Manuf Overhead 300,000
Selling and Admin expense 220,000
Total 520,000

Activity Cost Pools

Order size Customer Support Other Total

Manufacturing Overhead 20% 70% 10% 100%

Selling and Admin expenses 15% 65% 20% 100%