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 Depreciation Utilities $312,000 256,000 160,000 $728,000 Total Distribution of resource consumption: Activity Cost Pools Assembly Setting up Other Wages and salaries 40% 35% 25% Depreciation 20% 30% 50% Utilities 25% 60% 15% Total 100% 100% 100% How much cost, in total, would be allocated in the first stage allocation to the Assembly activity cost pool