Sigma Corporation uses an activity-based costing system with three activity cost pools. The corporation has provided the following information concerning its costs and its activity-based costing system. The Other activity cost pool consists of the idle capacity and organization-sustaining costs.

Given below is the distribution of resource consumption.

12. What is the total cost that would be allocated in the first-stage allocation to the Order Size activity cost pool? *

5 points

$385,000

$571,200

$851,200

$956,200

None of the above

13. What is the total cost that would be allocated in the first-stage allocation to the Customer Support activity cost pool? *

5 points

$280,000

$785,400

$1,065,400

$1,170,400

None of the above

14. What is the total cost that should NOT be allocated to orders and products in the second-stage allocation of the allocation process if the activity-based costing system is used for internal decision-making? *

6 points

$35,000

$71,400

$106,400

$212,800

None of the above

Cost Amount Manufacturing Overhead Selling and Administrative Expenses Total $1,428,000 700,000 $2,128,000 Activity Cost Pools Cost Order Size Customer Support Other Total Manufacturing Overhead 40% 55% 5% 100% Selling and Administrative Expenses 55% 40% 5% 100%