Bossie Corporation uses an activity-based costing system with three activity cost pools. The company has provided the following data concerning its costs and its activity based costing system:

Costs:

Wages and salaries ------------ $260,000

Depreciation ------------------- 220,000

Utilities -------------------------- 140,000

Total ----------------------------- $620,000

Distribution of resource consumption:

Assembly Setting Up Other Total

Wages and salaries --- 50% 25% 25% 100%

Depreciation ----------- 20% 30% 50% 100%

Utilities ----------------- 25% 45% 30% 100%

How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool?

	a.	$196,333
	b.	$209,000
	c.	$310,000
	d.	$155,000