Sunshine 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.

Wages and Salaries 340000

Depreciation 180000

Utilities 200000

Depreciation of resource consumption

	assembly	setting up	other	tools
wages and salaries	20%	60%	20%	100%
depreciation	15%	35%	50%	100%
utilities	5%	55%	40%	100%

How much cost, in total, would be allocated in the first stage allocation in the assembly activity cost pool?

144000

96000

36000

105000