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 $340,000 263,000 145,000 $748,000 Total Distribution of resource consumption: Wages and salaries Depreciation Utilities Assembly 65% 30% 20% Activity Cost Pools Setting Up 25% 35% 50% Other 10% 35% 30% Total 100% 100% 100% How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool