Aberdeen Corp. uses activity-based costing system with three activity cost pools. The following cost information is provided:
Wages and salaries $ 220,000
Depreciation 120,000
Utilities 100,000
Total $440,000
Activity Cost Pools
Assembly Setting Up Other Total
Wages and salaries 60% 30% 10% 100%
Depreciation 35% 45% 20% 100%
Utilities 30% 40% 30% 100%
How much total cost would be allocated to the Assembly activity cost pool?
a. $204,000
b. $174,000
c. $440,000
d. $162,000