1 The following information relates to overhead cost at Chocolates by Jacki for the current year. 2 Total costs and distribution of resource consumption across activity cost pools: 3 Activity Cost Pools 4 Product Development Customer Relations Other Total 30% 30% 34% 33% 15% 0% 0% 0% 5% 100% 15% 100% 7% 100% 10% 100% 5 Customer Total Cost Orders 6 Production Department 7 Indirect factory wages $ 400,000 50% 8 Factory equipment depreciation 150,000 55% 9 Factory utilities 120,000 59% 10 Factory property taxes and insurance 75,000 57% 11 12 General Administrative Department: 13 Administrative wages and salaries 275,000 20% 14 Office equipment depreciation 40,000 32% 15 Administrative property taxes and insurance 60,000 0% 16 17 Marketing Department: 18 Marketing wages and salaries 150,000 20% 19 Selling expenses 100,000 32% 20 21 Use the data to complete a First-Stage Allocation to Activity Cost Pools. 22 When completing the table, copy formulas as appropriate. 10% 16% 0% 40% 15% 0% 30% 100% 37% 100% 100% 100% 10% 16% 40% 15% 30% 100% 37% 100% B D E m F G A 22 When completing the table, copy formulas as appropriate. 23 24 Activity Cost Pools 25 Total 26 Production Department: 27 28 29 30 31 32 General Administration Department: 33 34 35 36 37 Marketing Department: 38 39 40 41 Total 42 43 44 45