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 $ 294,000 Depreciation Utilities Total 249,000 233,000 $ 776,000 Distribution of resource consumption: Activity Cost Pools Assembly Setting Up Other Total Wages and salaries 45% 25% 30% 100% Depreciation 30% 20% 50% 100% Utilities 25% 65% 10% 100% How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool?