40.

SecuriCorp operates a fleet of armored cars that make scheduled pickups and deliveries in the Los Angeles area. The company is implementing an activity-based costing system that has four activity cost pools: Travel, Pickup and Delivery, Customer Service. and other. The activity measures are miles for the Travel cost pool, number of pickups and deliveries for the Pickup and Delivery cost pool and number of customers for the Customer Service cost pool. The Other cost pool has no activity measure because it is an organization-sustaining activity. The following costs will be assigned using the activity-based costing system: Driver and guard vages Vehicle operating expense Vehicle depreciation Customer representative salaries and expenses office expenses Adasinistrative expenses Total cost $ 900,000 330,000 210,000 240,000 100,000 400.000 $2,180,000 The distribution of resource consumption across the activity cost pools is as follows: Pickup and Customer Travel Driver and guard vages Delivery Service Other 500 Vehicle operating expense 100 50 700 58 Vehicle depreciation 250 601 151 Customer representative salaries and ON 255 expenses 00 Ottice expenses 900 101 00 Administrative expenses 201 300 SOU 08 600 358 351 00 Totals 1001 1001 1000 00 1005 2001 100 Required: Complete the first stage allocations of costs to activity cost pools