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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 | $ | 324,000 | |||||
| Depreciation | 225,000 | ||||||
| Utilities | 181,000 | ||||||
| Total | $ | 730,000 | |||||
Distribution of resource consumption:
| Activity Cost Pools | |||||
| Assembly | Setting Up | Other | Total | ||
| Wages and salaries | 45% | 25% | 30% | 100% | |
| Depreciation | 45% | 20% | 35% | 100% | |
| Utilities | 10% | 60% | 30% | 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
Multiple Choice
$73,000
$252,483
$328,500
$265,150
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