Abigail Corp. uses an activity based costing system with three activity cost pools. The following information is provided:
Costs
Wages an salaries $213,000
Depreciation $113,000
Utilities $113,000
Total $440,000
Activity cost pools
Assembly Setting Up Other
Wages 0.51 30% 10%
Depreciation 0.30 45% 20%
Utilities 0.22 40% 30%
How much total cost would be allocated to the assembly activity cost pool?