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. none of the given answer. b. $192,100 c. $326,300 d. $254,600 e. $215,400 Costs: Factory Rent Factory Depreciation Factory Utilities Total Distribution of resource consumption: Table 3 $ 373,000 150,000 250,000 $ 773,000 Activity Cost Pools Total Fixing Cutting Polishing Factory Rent 60% 20% 20% 100% Factory Depreciation 35% 20% 45% 100% Factory Utilities 20% 60% 20% 100%