Q9.Mayeux 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: [1 Mark]

Costs:
Wages and salaries	$ 320,000
Depreciation	160,000
Utilities	240,000
Total	$ 720,000

Distribution of resource consumption:

	Activity Cost Pools
	Assembly	Setting Up	Other	Total
Wages and salaries	50%	40%	10%	100%
Depreciation	10%	55%	35%	100%
Utilities	15%	60%	25%	100%

How much cost, in total, would be allocated in the rst-stage allocation to the Setting Up activity cost pool?

a.$360,000 b.$336,000 c.$288,000 d.$348,000