Problem - Poskey 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:
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Costs:
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|
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Wages and salaries
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$312,000
|
|
Deprecation
|
256,000
|
|
Utilities
|
160,000
|
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Total
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$728,000
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Distribution of resources consumption:
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Assembly
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Activity Cost Pools Setting Up
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Other
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Total
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Wages and salaries
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40%
|
35%
|
25%
|
100%
|
|
Depreciation
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20%
|
30%
|
50%
|
100%
|
|
Utilities
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25%
|
60%
|
15%
|
100%
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How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool?
$291,200
$182,000
$216,000
$203,333