Eccles 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:Costs:? Wages and salaries$268,000?Depreciation 205,000?Utilities 159,000?Total$632,000??Distribution of resource consumption:Activity Cost Pools AssemblySetting UpOtherTotalWages and salaries60%25%15%100%Depreciation30%25%45%100%Utilities20%45%35%100%How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool?
A. $379,200
B. $241,433
C. $126,400
D. $254,100
Answer: D
Business
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