14. Kassabian 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.... $440,000 Depreciation 220,000 Dlties.. 200,000 $860.000 Distribution of resource consumption: Activity Cost Pools Assembly 50% 20% 25% Setting Up 30% 40% 35% Other 20% 40% 40% Total 100% 100% 100% Wages and salaries Depreciation. Utilities How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool? A. $314,000 B. $272,333 C. $215,000 D. $430,000