Vanfleet Corporation uses an ABC system with three activity cost pools. The company has provided the following data concerning its costs: Wages and salaries $420,000 Depreciation 100,000 Occupancy 200,000 Total $720,000 The distribution of resource consumption across the three activity cost pools is given below: Activity Cost Pools Fabricating Setting Up Other Total Wages and salaries 30% 45% 25% 100% Depreciation 5% 45% 50% 100% Occupancy 35% 40% 25% 100% How much cost, in total, would be allocated in the first-stage allocation to the Fabricating activity cost pool? Question 19 options: $120,000 $216,000 $161,000 $108,000