Glendale Corporation uses an activity-based costing system with three activity c

Question

Glendale Corporation uses an activity-based costing system with three activity cost pools. The company has provided the following data:

Costs:
Depreciation $225,000
Utilities 150,000
Wages and Salaries 314,000
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Total $689,000
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Resources are consumed as follows:

Activity Cost Pools
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Assembly Setting Up Other Total
Depreciation 30% 20% 50% 100%
Utilities 20% 40% 40% 100%
Wages and salaries 40% 45% 15% 100%

How much total cost would be allocated to the Assembly cost pool?
A) $223,100
B) $246,300
C) $347,900
D) $215,700

Explanation / Answer

C) $347,900

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