25.

Assume a companys activity-based costing system included three expenses: Vehicle operating expenses, $300,000; Vehicle depreciation, $135,000; and Customer service salaries, $180,000. These costs were consumed by four activities as follows:

	Travel			Deliveries			Customer Service			Other			Total
Vehicle operating expenses	45	%		40	%		10	%		5	%		100	%
Vehicle depreciation	40	%		50	%		0	%		10	%		100	%
Customer service salaries	20	%		30	%		35	%		15	%		100	%

How much of the companys total costs should not be allocated to customers when analyzing customer profitability?