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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 $ 269,000 214,000 192,000 $675,000 Distribution of resource consumption: Other 30% Wages and salaries Depreciation Utilities Activity Cost Pools Setting Up 25% 20% 50% Assembly 45% 30% 20% Total 100% 100% 100% 50% 30% How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool

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