Question: 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
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 | $ | 318,000 | |||||
| Depreciation | 247,000 | ||||||
| Utilities | 206,000 | ||||||
| Total | $ | 771,000 | |||||
Distribution of resource consumption:
| Activity Cost Pools | |||||
| Assembly | Setting Up | Other | Total | ||
| Wages and salaries | 45% | 30% | 25% | 100% | |
| Depreciation | 30% | 10% | 60% | 100% | |
| Utilities | 20% | 50% | 30% | 100% | |
How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool?
rev: 11_09_2017_QC_CS-108764
Garrison 16e Rechecks 2018-07-24
Multiple Choice
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$346,950
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$245,733
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$258,400
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$154,200
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