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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

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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 Depreciation Utilities $293,000 253,000 166,000 $712,000 Total Distribution of resource consumption Activity Cost Pools Assembly Order Processing Wages and salaries Depreciation Utilities 558 40% 10% 30% 20% 70% Other 15% 40% 20% Total 100% 100% 100% How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool

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