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

Costs: Wages and salaries $ 208,000

Depreciation

109,000

Utilities

117,000

Total

$440,000

Activity Cost Pools

Assembly

Setting Up

Other

Wages and salaries

0.59

30%

10%

Depreciation

0.40

45%

20%

Utilities

0.24

40%

30%

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