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$285,000 Depreciation 243,000 Utilities 170,000 Total$698,000 Distribution of resource consumption: Activity Cost Pools AssemblySetting UpOtherTotal Wages and salaries5550% Depreciation10 p0% Utilities15U00% How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool