Eccles 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:
Wages and salaries $ 340,000
Depreciation 180,000
Utilities 200,000
Total $ 720,000
Distribution of resource consumption:
Activity Cost Pools
Assembly Setting Up Other Total
Wages and salaries 20% 60% 20% 100%
Depreciation 15% 35% 50% 100%
Utilities 5% 55% 40% 100%
How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool?