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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 $ 215,000 Depreciation 111,000 Utilities

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

Costs: Wages and salaries $ 215,000

Depreciation 111,000

Utilities 111,000

Total $440,000

Activity Cost Pools

Assembly Setting Up Other

Wages and salaries 0.56 30% 10%

Depreciation 0.36 45% 20%

Utilities 0.21 40% 30%

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

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