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 $ 320,000 160,000 240,000 $ 720,000 Total Distribution of resource consumption: Wages and salaries Depreciation Utilities Activity Cost Pools Assembly Setting Up other 50% 40% 10% 10% 55% 35% 15% 50% 35% Total 100% 100% 100% How much cost, in total, would be allocated in the first stage allocation to the Setting Up activity cost pool? Multiple Choice 34 $360,000 $288,000 $348,000 $336,000