COVID 19 Co 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 $ 273,000 Depreciation 207,000 Utilities 199,000 Total $ 679,000 Distribution of resource consumption: Total Activity Cost Pools Assembly Setting Up Other 20% 60% 100% 20% Wages and salaries 20% 35% 100% 45% Depreciation 20% 60% 20% 100% Utilities total, would be allocated in the first stage allocation to the Setting