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Question 3 1 pts ABC 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 $ 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% 50% 35% 100% How much cost, in total, would be allocated in the rst-stage allocation to the Assembly activity cost pool? $160,000 $212,000 $196,000 $176,000