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Problem - Abagail Corp. uses activity-based costing system with three activity cost pools. The following information is provided:

Costs: Wages and salaries  $202,000

Depreciation                       116,000

Utilities                               114,000

Total                                  $440,000

Activity Cost Pools

                                   Assembly    Setting Up     Other    

Wages and salaries          0.54               30%          10%    

Depreciation                    0.30               45%          20%    

Utilities                            0.26               40%          30%     

How much total cost would be allocated to the Assembly activity cost pool?

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