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 $346,000 Depreciation 253,000 Utilities 178,000 Total $777,000 Distribution of resource consumption: Activity Cost Pools Assembly Setting up Other Total Wages and salaries 55% 25% 20% 100% Depreciation 40% 10% 50% 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? $77,700 $309,300 $427,350 $296,633