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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 Total $ 268,000 205,000 159,000 $ 632,000 Distribution of resource consumption: Total 100% Activity Cost Pools Assembly Setting Up Other 600 250 150 308 258 458 200 450 350 1005 1001 Wages and salaries Depreciation Utilities How much cost, In total, would be allocated in the first stage allocation to the Assembly activity cost pool

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