1 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 Depreciation Utilities $321,000 308,000 145,000 $774,000 Total Distribution of resource consumption: Wages and salaries Depreciation Utilities Assembly 55% 20% Activity Cost Pools Setting Up 20% 20% 60% Other 25% 60% Total 100% 100% 35% 5% 100% How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool? Multiple Choice $276,233 $288,900 $425,700 $270,900