Eccles 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: Costs: Wages and salaries Depreciation Utilities $318,000 247,000 206,000 $771,000 Total Distribution of resource consumption: Wages and salaries Depreciation Utilities Activity Cost Pools Assembly Setting Up Other 458 308 258 308 100 608 208 508 308 Total 1008 100% 1008 How much cost, in total, would be allocated in the first stage allocation to the Assembly activity cost pool? Multiple Choice $245,733 O $346,950 $154,200 $258,400