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 $ 312,000 Depreciation 256,000 Utilities 160,000 Total $ 728,000 Distribution of resource consumption Activity Cost Pools Assembly Setting Up Other Total Wages and salaries 40 35 25 100 Depreciation 20 30 50 100 Utilities 25 60 15 100 How much cost, in total, would be allocated in the first stage allocation to the Assembly activity cost pool

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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	$	312,000
Depreciation		256,000
Utilities		160,000
Total	$	728,000

Distribution of resource consumption:

	Activity Cost Pools
	Assembly	Setting Up	Other	Total
Wages and salaries	40%	35%	25%	100%
Depreciation	20%	30%	50%	100%
Utilities	25%	60%	15%	100%

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

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