Abagail Corp. uses activity-based costing system with three activity cost pools. The following information is provided: Costs: Wages and salaries $ 212,000 Depreciation 118,000 Utilities 117,000 Total $440,000 Activity Cost Pools Assembly Setting Up Other Wages and salaries 0.53 30% 10% Depreciation 0.32 45% 20% Utilities 0.20 40% 30% How much total cost would be allocated to the Assembly activity cost pool?