Grandolfo 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 |
$300,000 |
|
Depreciation |
200,000 |
|
Utilities |
140,000 |
|
Total |
$640,000 |
Distribution of resource consumption:
|
|
Activity Cost Pools |
|||
|
|
Assembly |
Setting Up |
Other |
Total |
|
Wages and salaries |
45% |
35% |
20% |
100% |
|
Depreciation |
20% |
40% |
40% |
100% |
|
Utilities |
15% |
55% |
30% |
100% |
How much cost, in total, would be allocated in the first stage allocation to the Other activity cost pool?
A) $192,000
B) $182,000
C) $128,000
D) $192,000