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. $326,300

b. $192,100

c. $215,400

d. none of the given answer.

e. $254,600

Table 1 Activity Cost Pool Assembly Processing orders Inspection Total Cost $942.480 $ 5,050 $ 126,854 Total Activity 66,000 machine-hours 1,800 orders 1.820 inspection-hours Activity Cost Pool Assembly Processing orders Inspection Table 2 Total Cost Total Activity $1,114,920 57,000 machine-hours 5 47,016 1.800 orders 5 107.328 1.560 inspection hours Table 3 Costs: Factory Rent Factory Depreciation Factory Utilities Total $ 373.000 150,000 250,000 S 773,000 Distribution of resource consumption: Total Factory Rent Factory Depreciation Factory Utilities Activity Cost Pools Fixing Cutting Polishing 60% 2017 389 459 20% 20 100% 100% 100%