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	$294,000
Depreciation	284,000
Utilities	227,000
Total	$805,000

Distribution of resource consumption:
	Activity Cost Pools
	Assembly	Setting up	Other	Total
Wages and salaries	40%	30%	30%	100%
Depreciation	25%	10%	65%	100%
Occupancy	20%	75%	5%	100%

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

	$161,000
	$221,333
	$234,000
	$322,000