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Problem - 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

$312,000

Deprecation

256,000

Utilities

160,000

Total

$728,000

Distribution of resources consumption:

 

Assembly

Activity Cost Pools Setting Up

Other

Total

Wages and salaries

40%

35%

25%

100%

Depreciation

20%

30%

50%

100%

Utilities

25%

60%

15%

100%

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

$291,200

$182,000

$216,000

$203,333

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