Gutknecht 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 $ 300,000 Depreciation 180,000 Utilities 240,000 Total $ 720,000 Distribution of resource consumption: Activity Cost Pools Assembly Setting Up Other Total Wages and salaries 35% 40% 25% 100% Depreciation 5% 60% 35% 100% Utilities 10% 60% 30% 100% How much cost, in total, would be allocated in the first-stage allocation to the Other activity cost pool