costs and its activity based costing system Poskey Corporation uses an activity based costing system with three activity cost pools. The company has provided the following date concerning Costs: Wages and salaries ges and salaries ...... $400,000 Depreciation 160,000 Utilities 100,000 Total S660.000 Distribution of resource consumption: Wages and salaries Depreciation Utilities Assembly 40% 20% Activity Cost Pools Setting Up 40% 35% 55% Other 20% 45% 20% Total 100% 100% 100% 259 How much cost, in total would be allocated in the first stage allocation to the Assembly activity cost pool? O $187.000 $264.000 $27000 O $165.000