A. $221,333

B. $234,000

C. $322,000

D. $161,000

Eccles 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 Utilities Total $294,000 284,000 227,000 $805,000 Distribution of resource consumption: Activity Cost Pools Assembly 40% 258 20% Setting UpOther Wages and salaries Depreciation Utilities 308 10% 75% 308 658 58 Tota 1008 1008 1008 How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool