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	$285,000
Depreciation	243,000
Utilities	170,000
Total	$698,000

Distribution of resource consumption:
	Activity Cost Pools
	Assembly	Setting up	Other	Total
Wages and salaries	55%	35%	10%	100%
Depreciation	10%	20%	70%	100%
Utilities	15%	55%	30%	100%

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

$193,883

$383,900

$206,550

$104,700