Eccles Corporation uses an activity-based costing system with three activity cost pools. The company has...
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Accounting
Eccles 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 | $ 273,000 |
| Depreciation | 207,000 |
| Utilities | 199,000 |
| Total | $ 679,000 |
Distribution of resource consumption:
| Activity Cost Pools | Total | |||
|---|---|---|---|---|
| Assembly | Setting Up | Other | ||
| Wages and salaries | 50% | 30% | 20% | 100% |
| Depreciation | 35% | 20% | 45% | 100% |
| Utilities | 20% | 60% | 20% | 100% |
How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool?
$248,750
$236,083
$339,500
$135,800
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