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: $306,000 256,000 Wages and salaries Depreciation Utilities 190,000 Total $752,000 Distribution of resource consumption: Activity Cost Pools Assembly Setting Up Other Total Wages and salaries 40% 30% 30% 100% Depreciation 35% 10% 55% 100% Utilities 15% 65% 20% 100% How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool?

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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
$306,000
Depreciation
256,000
Utilities
190,000
Total
$752,000
Distribution of resource consumption:
Activity Cost Pools
Setting Up
Assembly
Other
Total
Wages and salaries
40%
30%
30%
100%
Depreciation
35%
10%
55%
100%
Utilities
15%
65%
20%
100%
How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool?
Transcribed Image Text: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 $306,000 Depreciation 256,000 Utilities 190,000 Total $752,000 Distribution of resource consumption: Activity Cost Pools Setting Up Assembly Other Total Wages and salaries 40% 30% 30% 100% Depreciation 35% 10% 55% 100% Utilities 15% 65% 20% 100% How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool?
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