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Bossie Corporation uses an activity-based costing system with three activity cost pools.The companyhas provided the following data concerning its costs and itsactivity basedcosting system: Costs:Wages

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

Costs:Wages andsalaries$294,000Depreciation249,000Utilities233,000Total$776,000

Distribution of resourceconsumption:Activity CostPools

AssemblySetting upOtherTotalWages and salaries45%25%30%100%Depreciation30%20%50%100%Utilities25%65%10%100%

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

$252,583

$194,000

$349,200

$265,250

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