Higbie Corporation uses an activity-based costing system with three activity cost pools.The company has provided the following data concerning its costs: 
The distribution of resource consumption across the three activity cost pools is given below: 
How much cost,in total,would be allocated in the first-stage allocation to the Fabricating activity cost pool?
Definitions:
Managing Transitions
The process of helping individuals, groups, or organizations move from one state, condition, or phase to another, often discussed in the context of life changes, corporate restructuring, or health care.
Substance Abuse
The harmful or hazardous use of psychoactive substances, including alcohol and illicit drugs.
Turning Point
A moment or event that signifies a significant change or shift in direction or focus.
Critical Point
A pivotal condition or moment at which a significant change occurs.
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