21) Drizzt 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 $318,000 Depreciation $247,000 Utilities $206,000 Total $771,000 Distribution of resource 00 consumption Activity Cost Pools Assembly Setting Up Other Total Wages and Salaries 45% 30% %25 100% Depreciation 30% 10% %60 100% Utilities 20% 50% 30% 100% How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool