Question: Abagail Corp. uses activity-based costing system with three activity cost pools. The following information is provided: Costs: Wages and salaries $ 217,000 Depreciation 109,000 Utilities

Abagail Corp. uses activity-based costing system with three activity cost pools. The following information is provided:

Costs: Wages and salaries $ 217,000

Depreciation 109,000

Utilities 115,000

Total = $440,000

Activity Cost Pools

Assembly Setting Up Other
Wages and salaries 0.58 30% 10%
Depreciation 0.30 45% 20%
Utilities 0.23 40% 30%

How much total cost would be allocated to the Assembly activity cost pool?

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