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Driver and guard wages 720,000 Vehicle operating expense 280,000 Vehicle depreciation 120,000 Customer representative salaries and 160,000 expenses office expenses 30,000 Administrative expenses 320,000 Total

Driver and guard wages 720,000 Vehicle operating expense 280,000 Vehicle depreciation 120,000 Customer representative salaries and 160,000 expenses office expenses 30,000 Administrative expenses 320,000 Total cost $ 1,630,000 The distribution of resource consumption across the activity cost pools is as follows: Travel Driver and guard wages Pickup and Customer Delivery Service Other Totals 50% Vehicle operating expense 35% 10% 5% 100% 70% 5% ex 25% 100% Vehicle depreciation 60% 15% 0x 25% 100% Customer representative salaries and expenses ex ex office expenses 90% 10% 100% Administrative expenses 20% 30% 50% 100% 0x 5% 60% 35% 100% Required: Complete the first stage allocations of costs to activity cost pools. Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries and expenses Office expenses Administrative expenses Total cost Pickup and Travel Delivery Customer Service Other Totals S 0 0 0 0 0 0 S 0 $ $ 0 $ 0 $

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