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	$327,000
Depreciation	315,000
Utilities	167,000
Total	$809,000

Distribution of resource consumption:
	Activity Cost Pools
	Assembly	Setting up	Other	Total
Wages and salaries	40%	35%	25%	100%
Depreciation	25%	10%	65%	100%
Utilities	15%	50%	35%	100%

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

$221,933

$121,350

$323,600

$234,600