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: 
Distribution of resource consumption:
How much cost, in total, would be allocated in the first-stage allocation to the Assembly activity cost pool?
Definitions:
Usury Law
Legal regulations that set maximum interest rates which can be charged on loans, aimed at protecting consumers from exorbitant rates.
Shortage
The amount by which the quantity demanded of a product exceeds the quantity supplied at a particular (below-equilibrium) price.
Marginal Land
Land that is of poor quality for agriculture and unlikely to produce a profitable yield without significant investment in improvements.
Rents
Payments made for the use of property or land, or in economic theory, the excess returns to a factor of production over its opportunity cost.
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