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Grandolfo 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.....$300,000
Depreciation..... 200,000
Utilities..... 140,000
Total..... $640,000
Distribution of resource consumption:
Activity Cost Pools
Assembly Setting Up Other Total
Wages and salaries..... 45% 35% 20% 100%
Depreciation...... 20% 40% 40% 100%
Utilities...... 15% 55% 30% 100%
How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool?
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