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13. Second Rate Corporation uses an activity-based costing system with three activity cost pools. The company has provided the following data concerning its costs and

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13. Second Rate 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: Distribution of resource consumption: How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool? A. $196,333 B. $310,000 C. $209,000 D. $155,000

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