Poskey 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	$	294,000
Depreciation		249,000
Utilities		233,000
Total	$	776,000

Distribution of resource consumption:
	Activity Cost Pools
	Assembly	Setting Up	Other	Total
Wages and salaries	45%	25%	30%	100%
Depreciation	30%	20%	50%	100%
Utilities	25%	65%	10%	100%

How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool? rev: 03_22_2014_QC_47204

$252,583

$265,250

$349,200

$194,000