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Question - Ginger 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 $360,000

Depreciation 140,000

Utilities 160,000

Total $660,000

Distribution of resource consumption:

Activity Cost Pools

Assembly Setting Up Other Total

Wages and salaries 10% 80% 10% 100%

Depreciation 5% 50% 45% 100%

Utilities 15% 60% 25% 100%

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

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