12.14 Queen’s Move plc is a listed business that specializes in household removals and storage services. The business runs its own fleet of removal vehicles and also has freehold premises used for storage in many major towns and cities. The directors are undertaking an exercise to identify the principal cost drivers in both aspects of the business with a view to implementing ABC on a 2-year trial basis.

Required: identify the principal cost pools and activities and related cost drivers in both the removals and storage sides of the business.