SavedEccles 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$ 318,080Depreciation247,060Utilities206,000Total$ 771,000Distribution of resource consumption.Activity Cost PoolsAssemblySetting UpOtherTotalWages and salaries45%30%25%100%Depreciation30%10%60%100%Utilities20%50%30%100%How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool?Multiple Choice$245,733$258,400$346.950$154.200