Kassabian 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.............$440,000
Depreciation.....................220,000
Utilities...........................200,000
Total..............................$860,000
Distribution of resource consumption:

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

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Activity Cost Pools Assembly Setting Up Other Total Wages and salaries. 30% 40% 35% 20% 40% 100% 40% 100° 50% 20% 25% Depreciation. Utilities. 100%