Athens and Corfu. The operations at the two airports are managed separately, and top management believes that there may be benefits to greater sharing of information between the two operations. To better compare the two operations, an ABC system has been designed with the active participation of the managers at both airports. The ABC system is based on the following activity cost pools and activity measures: Activity Cost Pool Activity Measure Meal preparation Number of meals Flight-related activities Number of flights Customer service Number of customers Other (costs of idle capacity and organization sustaining costs) NA es The operation at Athens International Airport (AIA) serves 1 million meals annually on 5,000 flights for 10 different airfines, (Each altine is considered one customer.) The annual cost of running the AIA airport operation, excluding only the costs of raw materials for meals, totals 3,706,650. (Note: The currency in Greece is the euro, denoted by ) Annual Cost of the AIA Operation Cooks and delivery personnel wages 63,020,000 Kitchen supplies 35,150 Chef salaries 228,000 Equipment depreciation 77,000 Administrative wages and salaries 192,500 Building costs 154,000 Total cost 6,706,650 To help determine the activity rates, employees were interviewed and asked how they divided their time among the four major activities. The results of employee interviews at AIA are displayed below: To help determine the activity rates, employees were interviewed and asked how they divided their time among the four major activities. The results of employee Interviews at AIA are displayed below: Distribution of Resource Consumption across Activities at the AIA Operation Meal Flight Customer Preparation Related Cooks and delivery personnel wages Service Other Total 75% 20% e% Kitchen supplies 5% 100% 0% ex 0% 100% Chef salaries 35% 20% 40% 5% 100% Equipment depreciation 0% 100% Administrative wages and salaries ex 25% 50% 25% 100% Building costs ex ex ex 100% 100% 100% . 65% ex Requirect 1. Perform the first stage allocation of costs to the activity cost pools. (Do not leave any empty spaces; input a 0 wherever it is required.) Meal Preparation Flight-Related Customer Service Other Totals Cooks and delivery personnel wages Kitchen supplies Chef salanes Equipment depreciation Administrative wages and salanes Building costs Total cost 2. Compute the activity rates for the activity cost pools. (Round your activity rates for meal preparation to 4 decimal places and flight-related to 2 decimal places. Do not leave any empty spaces; input o O wherever it is required.) Meal Preparation Flight-Related 1,000,000 meals 5,000 flights Customer Service 10 airlines Activity at AIA Cooks and delivery personnel wages Kitchen supplies Chef salaries Equipment depreciation Administrative wages and salanes Building costs Total cost