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..... 20,000 Utilities..... 140,000 Total..... $620,000 Distribution of resource consumption: Activity Cost Pools 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