Diehl 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: 
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, should NOT be allocated to orders and products in the second stage of the allocation process if the activity-based costing system is used for internal decision-making?
Definitions:
Natural Resources
Materials or substances such as minerals, forests, water, and fertile land that occur in nature and can be used for economic gain or ecological functions.
Biotic Potential
The maximum reproductive capacity of an organism under optimum environmental conditions.
Environmental Resistance
The sum of environmental factors that tend to restrict the biotic potential of an organism or population, affecting its growth and survival.
Carrying Capacity
The maximum population size of a biological species that can be sustained by a specific environment, given the food, habitat, water, and other necessities available in the environment.
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