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? Select one: a. $254,600 b. $326,300 c. $215,400 Od. $192,100 e. none of the given answer. Costs: Factory Rent Factory Depreciation Factory Utilities Total Table 3 $ 373,000 150,000 250,000 $773,000