Bossie 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 |
$289,000 |
| Depreciation |
264,000 |
| Utilities |
212,000 |
| Total |
$765,000
|
| Distribution of resource consumption: |
| |
Activity Cost Pools
|
|
| |
Assembly |
Setting up |
Other |
Total |
| Wages and salaries |
50% |
30% |
20% |
100% |
| Depreciation |
25% |
20% |
55% |
100% |
| Utilities |
25% |
45% |
30% |
100% |
How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool?