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 $296,000 236,000 176,000 $708,000 Total Distribution of resource consumption: Wages and salaries Depreciation Utilities Activity Cost Pools Assembly Setting Up Other 50% 20% 30% 20% 35% 45% 10% 70% 20% Total 100% 100% 100% How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool