Problem - Abagail Corp. uses activity-based costing system with three activity cost pools. The following information is provided:
|
Costs: Wages and salaries
|
$200,000
|
|
Depreciation
|
114,000
|
|
Utilities
|
111,000
|
|
Total
|
$440,000
|
|
Activity Cost Pools
|
|
|
Assembly
|
Setting Up
|
Other
|
|
Wages and salaries
|
0.58
|
30%
|
10%
|
|
Depreciation
|
0.36
|
45%
|
20%
|
|
Utilities
|
0.21
|
40%
|
30%
|
Required - How much total cost would be allocated to the Assembly activity cost pool?