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	$ 273,000
Depreciation	207,000
Utilities	199,000
Total	$ 679,000

Distribution of resource consumption:

	Activity Cost Pools			Total
	Assembly	Setting Up	Other
Wages and salaries	50%	30%	20%	100%
Depreciation	35%	20%	45%	100%
Utilities	20%	60%	20%	100%

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

$248,750

$236,083

$339,500

$135,800