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Abagail corp uses activity-based costing system with three


Question - 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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