are the cost pools in this sernario the 3 facilities stated in the first paragraph?

Jack's Dog Sanctuary performs three services: housing and nding homes for stray and unwanted dogs, providing health care and neutering services for the dogs, and dog training services. One facility is dedicated to housing dogs waiting to be adopted. A second facility houses veterinarian services. A third facility houses the director, administration staff, and several dog trainers. This facility also has several large meeting rooms that are frequently used for classes conducted by the dog trainers. The trainers work with all the sanctuary dogs to ensure that they are relatively easy to manage. They also provide dog obedience classes for families who adopt dogs. Estimated annual costs and services are as follows: Director and administration staff salaries 60,300 Housing service's employees' salaries 100,000 Veterinarians and technicians' salaries 150,000 Dog trainers' salaries 40,000 Food and supplies 125,000 Building-related costs 200,000 On average, 75 dogs per day are housed at the facility, or about 27,375 (75 x 365) dog days in total. In addition, the trainers offer about 125 classes for about 30 weeks throughout the year. On average, 10 families attend each class. Last year the veterinarian clinic experienced 5,000 dog visits. One of the administration staff, Joan, just graduated from an accounting program and would like to set up an ABC system for the sanctuary so that the director can better understand the cost for each of the sanctuary's services. She gathered the following information: Square metres for each facility: Housing service 5,000 m2 Director and training 3,000 m2 Veterinarian clinic 2,000 m2 Percentage of trainer time used in classes 50% Portion of Supplies used for veterinarian services $75,000