Poskey 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 setting up other total wages and salaries 65% 20% 15% 100% depreciation 35% 20% 45% 100% utilities 15% 75% 10% 100% how much cost, in total, would be allocated in the first-stage allocation to the assembly activity cost pool?

An attorney came to work on a saturday. when he signed in, he was advised by the morning security guard employed by the building management that he must be out of the building by 5 p.m., when it closes. however, he stayed past 5 p.m. to complete a brief that had to be filed on monday morning. at 5: 15 p.m., the afternoon security guard set the locks on all the doors of the building and left. because she was in a hurry, she did not check the sign-in sheet to make sure that everyone had signed out, contrary to mandatory procedures. when the attorney tried to exit 15 minutes later, he discovered that the doors were all locked and could not be opened from the inside. he used his cell phone to call for , and a supervisor from the building arrived and let him out shortly thereafter. if the attorney sues the building management for false imprisonment, is he likely to win?