Abagail Corp. uses activity-based costing system with three activity cost pools. The following information is provided: Costs: Wages and salaries $ 208,000 Depreciation 113,000 Utilities 112,000 Total $440,000 Activity Cost Pools Assembly Setting Up Other Wages and salaries: 0.51 30% 10% Depreciation: 0.40 45% 20% Utilities: 0.26 40% 30% How much total cost would be allocated to the Assembly activity cost pool?