Bossie 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. All the indirect costs in the company have been sub-divided into three activity cost pools: (1) Assembly, (2) Setting up and (3) Other costs. In the first stage, all indirect costs are allocated to the three activity cost pools and in the second stage, costs from each activity cost pool are allocated to the products. Indirect costs in the company |Wages and salaries $286,000 Depreciation 270,000 Utilities 231,000 Total $787,000 First stage cost allocation Activity Cost Pools Assembly Setting up Other Total Wages and salaries 45% 30% 25% 100% Depreciation 35% 20% 45% 100% Utilities 10% 65% 25% 100% How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool A. $233,633 O B. $354, 150 O C. $78,700 O D. $246,300