Scott Tires Inc. uses an activity-based costing system with three activity cost pools. The company has provided the following data concerning its costs:

Costs:
Wages and Salaries	$600,000
Depreciation	$200,000
Occupancy	$180,000
Total	$980,000

The distribution of resource consumption across the three activity cost pools is shown below:

	Mixing	Building	Finishing	Total
Wages & Salaries	50%	20%	30%	100%
Depreciation	15%	50%	35%	100%
Occupancy	45%	40%	15%	100%

How much cost, in total, would be allocated in the first-stage allocation to the Finishing activity cost pool?

Group of answer choices

$253,000

$277,000

$292,000

$411,000