Question: 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

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:

Activity Cost Pools

Total

Assembly

Setting Up

Other

Wages and salaries

60%

20%

20%

100%

Depreciation

35%

20%

45%

100%

Utilities

20%

60%

20%

100%

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

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