20 wed It of 1.50 COVID 19 Co 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: Jestion Costs: $ 273,000 Wages and salaries Depreciation Utilities 207,000 199,000 Total $ 679,000 Distribution of resource consumption: Total Activity Cost Pools Assembly Setting Up Other 60% 20% 20% 100% Wages and salaries Depreciation 35% 20% 45% 100% Utilities 20% 60% 20% 100% How much cost, in total, would be allocated in the first-stage allocation to the other activity cost pool? Select one: a $248,750 b. $276,050 c. $215,400 d. $187.550