Green Corporation uses an activity-based costing system with three activity cost pools. The company has provided the following data concering its costs and its activity based costing system: The total costs are $600,000 including wages and salaries $360000, depreciation $140000 and utilities 100000 Distribution of resource consumption in the activity cost pools is like below: Assembly Setting up Other Total Wages and salaries 10% 70% 20% 100% Depreciation 5% 50% 45% 100% Utilities 159 50% 35%. 100% How much cost. In total, would be allocated in the first stage allocation to the Setting Up activity cost pool? O $300.000 O $322.000 O $372.000 $120.000