Walsh Corporation 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: Costs: Manufacturing overhead $480,000 Selling and administrative expenses 100,000 Total 580,000 Distribution of resource consumption: Activity Cost Pools The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs. You have been asked to complete the first-stage allocation of costs to the activity cost pools. How much cost, in total, would be allocated in the first-stage allocation to the Customer Support activity cost pool? Select one: a. $493,000 b. $304,500 c. $428,000 d. $116,000