Youd 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 …………………..           $420,000

Depreciation …………………………            140,000

Utilities ………………………………           100,000

Total …………………………………           $660,000

Distribution of resource consumption:

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

A) $264,000
 B) $208,000
 C) $242,000
 D) $165,000

ctivity Cost Pools Wages and salaries... Depreciation.. Utiliies Assembly 15% 20% 15% Setting Up 60% 35% 45% Other 25% 45% 40% Total 100% 100% 100%