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 $ 349,000 290,000 199,000 $ 838,000 Total Distribution of resource consumption Wages and salaries Depreciation Utilities Activity Cost Pools Assembly Setting Up 65% 20% 35% 20% 15% 75% Other 15% 45% 10% Total 1003 100% 100% How much cost, in total, would be allocated in the first stage allocation to the Assembly activity cost pool