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                   $327,000

 Depreciation                               315,000

Utilities                                          167,000

Total                                            $809,000

Distribution of resource consumption:

 

                                                  Activity Cost Pools 

                                      Assembly        Setting Up        Other           Total      

Wages  and salaries      40%                   35%                 25%           100%

Depreciation                   25%                    10%                65%             100%

Utilities                            15%                      50%               35%            100%

 

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