3 91 1 12 21 Gutknecht 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 16 15 Utilities Total Distribution of resource consumption: $ 300,000 180,000 240,000 $ 720,000 Activity Cost Pools Assembly Setting Up Other Total Wages and salaries 35% 40% 25% 100% Depreciation 5% 60% 35% 100% Utilities 10% 400 ono