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 ............ $400,000

Depreciation ...................... 160,000

Utilities .............................. 100,000

Total ................................... $660,000

Distribution of resource consumption:

Activity Cost Pools

Assembly Setting Up OtherTotal

Wages and salaries .............. 40%40%20%100%

Depreciation ........................ 20%35%45%100%

Utilities ................................ 25%55%20%100%

How much cost, in total, would be allocated in the first-stage allocation to the

Assembly activity cost pool?

Please solve this, its helps me more.

Thanks