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Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries and expenses Office expenses Administrative expenses Total cost $ 1,040,000 470,000 350,000

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Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries and expenses Office expenses Administrative expenses Total cost $ 1,040,000 470,000 350,000 380,000 240,000 540,000 $ 3,020,000 The distribution of resource consumption across the activity cost pools is as follows: Pickup and Customer Travel Delivery Driver and guard wages 50% 35% Service 10% Other Totals 5% 100% Vehicle operating expense 70% 5% 0% 25% 100% Vehicle depreciation 60% 15% 0% 25% 100% Customer representative salaries and expenses 0% Office expenses 0% Administrative expenses 0% do do do 0% 90% 10% 100% 20% 30% 50% 100% 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 Travel Pickup and Delivery Customer Service Other Totals $ 0 0 0 0 0 0 0 EA 0 FA 0 0 0 69

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