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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 $ 201,000 Depreciation 112,000 Utilities 119,000

Abagail Corp. uses activity-based costing system with three activity cost pools.

The following information is provided:

Costs:Wages and salaries $ 201,000

Depreciation 112,000

Utilities 119,000

Total $440,000

Activity Cost Pools

Assembly Setting Up Other

Wages and salaries 0.53 30% 10%

Depreciation 0.30 45% 20%

Utilities 0.28 40% 30%

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

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