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

Costs: Wages and salaries $ 216,000

Depreciation 116,000

Utilities 119,000

Total $440,000

Activity Cost Pools

Assembly Setting Up Other

Wages and salaries 0.54 30% 10%

Depreciation 0.39 45% 20%

Utilities 0.29 40% 30%

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

Please provide all the steps it took you to get the answer. The answershould be196,390

SOLUTION:

({WA}*{WS})+({DA}*{D})+({UA}*{U})