Ginger 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 $360,000 Depreciation 140,000 Utilities 160,000 Total $660,000 Distribution of resource consumption: Activity Cost Pools Assembly Setting Up Other Total Wages and salaries 10% 80% 10% 100% Depreciation 5% 50% 45% 100% Utilities 15% 60% 25% 100% How much cost, in total, would be allocated in the first-stage allocation to the Setting Up activity cost pool