Kassabian Corporation uses an activity-based costing system with three activity

Kassabian 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 $440000
Depreciation 220000
Utilities 200000
Total $860000 Distribution of resource consumption:
Activity cost pools
Total other setting up Assembly
100% 20% 30% 50% Wages and salaries
100% 40% 40% 20% Depreciation
100% 40% 35% 25% Utilities How much cost in total would be allocated in the first-stage allocation to the Assembly activity cost pool?