Eccles 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 Total

Assembly Setting Up Other

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?

Multiple Choice

$$77,700$

$$427,350$

$$296,633$

$$309,300$