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Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries $1,100,000 530,000 410,000 440,000 and expenses Office expenses Administrative expenses Total cost 300,000

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Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries $1,100,000 530,000 410,000 440,000 and expenses Office expenses Administrative expenses Total cost 300,000 600,000 $3,380,000 The distribution of resource consumption across the activity cost pools is as follows: Pickup and Customer TravelDel Totals 100% 100% 100% ivery Service Other Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries and 50% 70% 60% 10% 0% 0% 58 25% 25% 35% 5% 15% expenses Office expenses Administrative expenses 0% 0% 0% 0% 20% 5% 90% 30% 60% 10% 50% 35% 100% 100% 100% Required: Complete the first stage allocations of costs to activity cost pools. Pickup and Delivery Customer Travel Service Other Totals Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries and expenses Office expenses Administrative expenses Total cost

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