Question: 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
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 | $ | 294,000 | |
| Depreciation | 249,000 | ||
| Utilities | 233,000 | ||
| Total | $ | 776,000 | |
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| Distribution of resource consumption: | ||||
| Activity Cost Pools | ||||
| Assembly | Setting Up | Other | Total | |
| Wages and salaries | 45% | 25% | 30% | 100% |
| Depreciation | 30% | 20% | 50% | 100% |
| Utilities | 25% | 65% | 10% | 100% |
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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
$252,583
$265,250
$349,200
$194,000
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