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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

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 $ 278,000
Depreciation 270,000
Utilities 232,000
Total $ 780,000

Distribution of resource consumption:

Activity Cost Pools
Assembly Setting Up Other Total
Wages and salaries 35% 25% 40% 100%
Depreciation 30% 55% 15% 100%
Utilities 10% 70% 20% 100%

How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool?

rev: 11_09_2017_QC_CS-108764

Garrison 16e Rechecks 2018-07-24

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