Fast Eddies Cycle Enterprises, Inc. 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 Salaries and wages $260,000 Depreciation 220,000 Utilities 140,000 Total $620,000 The distribution of resource consumption was: Assembly Set-up Other Salaries and 50% 25% 25% wages Depreciation 20% 30% 50% Utilities 25% 45% 30% How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool? $196,333 $209,000 $155,000 $310,000