Apparent Action Inc. 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	$ 340,000
Depreciation	180,000
Utilities	200,000
Total	$ 720,000

Distribution of resource consumption:

	Activity Cost Pools			Total
	Assembly	Setting Up	Other
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 to Apparent's Assembly activity cost pool?

Group of answer choices

$144,000

$96,000

$105,000

$36,000