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 $327,000 Depreciation 315,000 167,000 Utilities $809,000 Total Distribution of resource consumption: Activity Cost Pools Setting Up Assembly Other Total Wages and salaries 408 35t 25% 1008 Depreciation 25% 10% 65% 100% Utilities 100 15% 50% 35% How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool? Multiple Choice $221,933