Abagail Corp. uses activity-based costing system with three activity cost pools. The following information is provided:
Costs:
Wages and salaries $ 219,000
Depreciation 116,000
Utilities 119,000
Total $440,000
Activity Cost Pools
Assembly Setting Up Other
Wages and salaries 0.54 30% 10%
Depreciation 0.35 45% 20%
Utilities 0.29 40% 30%
How much total cost would be allocated to the Assembly activity cost pool?