es 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 costing system 16) Costs: Wages and salaries Depreciation Utilities Total s 278,000 270,000 232,000 Distribution of resource consumption: Activity Cost FoOther Other Total Other 100% Setting Up 25% 55% 70% ssembly 35% Wages and salaries Depreciation Utilities 40% 15% 20% 100% 100% 10% How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool? C) $273,000 D) $188,833 B) $201,500 A) $78,000