Mayeux 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 Depreciation Utilities Total Distribution of resource consumption: $ 320,000 160,000 240,000 $ 720,000 Wages and salaries Depreciation Utilities Activity Cost Pools Assembly Setting Up Other Total 50% 40% 10% 100% 10% 15% 55% 35% 100% 50% 35% 100% How much cost, in total, would be allocated in the first-stage allocation to the Setting Up activity cost pool? Multiple Choice $360,000 $336,000 $288,000 $348,000