Borden 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: 
Distribution of resource consumption: 
How much cost,in total,would be allocated in the first-stage allocation to the Setting Up activity cost pool?
Definitions:
DSM
The Diagnostic and Statistical Manual of Mental Disorders, a standardized classification of mental disorders used by mental health professionals.
Discrete Categories
Distinct and separate groups or classifications without overlap.
Reduction
The process of making something smaller or less in amount, size, or importance.
Emotional Outbursts
Sudden, intense expressions of emotion that may not be appropriate to the situation.
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