Poskey 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	$	293,000
Depreciation		220,000
Utilities		141,000
Total	$	654,000

Distribution of resource consumption:
	Activity Cost Pools
	Assembly	Setting Up	Other	Total
Wages and salaries	65%	25%	10%	100%
Depreciation	45%	25%	30%	100%
Utilities	20%	70%	10%	100%

How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool? rev: 03_22_2014_QC_47204

$425,100

$304,983

$130,800

$317,650