A firm provides security services for armored cars. This firm is adopting activity-based costing. It has decided upon four activity cost pools and activity drivers.

#1 Planning (planner hours)

#2 Travel & Security (miles driven)

#3 Insurance (claims)

#4 Other (none)

The firm budgets the following overhead costs.

Drivers and security guard salaries: $2,000,000

Background checks: $1,550,000

Vehicle costs: $3,500,000

Administrative costs: $1,175,000

Activity-based costing consultants have determined that these resources are consumed by the firm's activities as follows.

	Planning	Travel & Security	Insurance	Other
Drivers and security guard salaries	20%	60%	15%	5%
Permitting fees and background checks	50%	10%	20%	20%
Vehicle costs	0%	60%	30%	10%
Administrative costs	30%	15%	15%	40%

Which of the following is FALSE?

	a.	The budgeted Other activity cost pool is $1,230,000.
	b.	The budgeted Planning activity cost pool is $1,527,500.
	c.	The budgeted Travel & Security activity cost pool is $1,055,250.
	d.	The overall budgeted cost to be allocated to product units is $6,995,000.