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Irving 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 $289,000 264,000 2,000 765,000 Distribution of resource consumption: Activity Cost Pools Setting Other Total Assembly Setting Wages and 50% 30% 20% 100% salaries Depreciation Utilities 25% 25% 20% 45% 55% 30% 100% 100% How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool? A. $187,000 B. $204,000 C. $217,000 D. $263,500 Symon Corporation has provided the following data concerning its overhead costs for the coming year 30. $240,000 120,000 Wages and salaries Depreciation Rent Total 540,000 The company has an activity-based costing system with the following three activity cost pools and estimated activity for the coming year Activity Cost Pool Assembly Total Activity 10,000 labor-hours Page 11 of 12