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Abagail Corp. uses activity-based costing system with three activity cost pools. The following information is provided: Costs: Wages and salaries $ 219,000 Depreciation 116,000 Utilities

Abagail Corp. uses activity-based costing system with three activity cost pools. The following information is provided:

Costs:

Wages and salaries $ 219,000

Depreciation 116,000

Utilities 119,000

Total $440,000

Activity Cost Pools

Assembly Setting Up Other

Wages and salaries 0.54 30% 10%

Depreciation 0.35 45% 20%

Utilities 0.29 40% 30%

How much total cost would be allocated to the Assembly activity cost pool?

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