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	$324,000
Depreciation	225,000
Utilities	181,000
Total	$730,000

Distribution of resource consumption:
	Activity Cost Pools
	Assembly	Setting up	Other	Total
Wages and salaries	45%	25%	30%	100%
Depreciation	45%	20%	35%	100%
Utilities	10%	60%	30%	100%

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

$328,500

$265,150

$252,483

$73,000