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 $318,000 247,000 206,000 $771,000 Total Distribution of resource consumption: Total Activity Cost Pools Setting Up 30% 10% Assembly 45% 30% Other 25% Wages and salaries Depreciation Utilities 100% 60% 100% 100% 20% 50% 30% How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool? Multiple Choice $346,950 $245,733 $154,200 $258,400