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 $261,000 252,000 143,000 $656,000 Total Distribution of resource consumption: Wages and salaries Depreciation Utilities Assembly 35% 35% 25% Activity Cost Pools Setting Up 30% 30% 65% Other 35% 35% 10% Total 100% 100% 100% How much cost, in total, would be allocated in the first stage allocation to the Assembly activity cost pool Multiple Choice $202,633 $215,300 $229,600 $164.000