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 $ 296,000 Depreciation 236,000 Utilities 176,000 Total $ 708,000 Distribution of resource consumption: Activity Cost Pools Total Assembly Setting Up Other Wages and salaries 50% 20% 30% 100% Depreciation 20% 35% 45% 100% Utilities 10% 70% 20% 100% How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool