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 $286,000 Depreciation Utilitien 270,000 231, 000 $787,000 Total Distribution of resource consumption Wages and salaries Depreciation Utilities 45% 359 10% Activity Cost Pools Setting Up 30% 20 658 her 25% 45% 25% ta 100% 1008 100 How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool Multiple Choice $78,700 $354,150 $246,300 $233,633