Abigail Corp. uses an activity based costing system

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?

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