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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

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 $331,000
Depreciation 275,000
Utilities 227,000
Total

$833,000

Distribution of resource consumption:

Activity Cost Pools

Assembly Setting up Other Total
Wages and salaries 50% 25% 25% 100%
Depreciation 40% 10% 50% 100%
Utilities 25% 55% 20% 100%

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

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