Bossie 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 $349,000 Depreciation 290,000 Utilities 199,000 Total $838,000 Distribution of resource consumption: Activity Cost Pools Assembly Order Processing Other Total Wages and salaries 35% 30% 35% 100% Depreciation 35% 30% 35% 100%Utilities 25% 65% 10% 100%How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool?a. $202633b. $215300c. $229600d. $164000