EXERCISE 7-2 First-Stage Allocation [LO2] VaultOn Whoels Corporation operates a flect of armored cars that make scheduled pickups and deliveries for its customers ia the Phoenix area. The company is implementing as activity based costing system that has foer activity cost pools: Travel, Pickup and Delivery, Cuatoener Service, and Other. The activity measures afe miles foe the Travel cost pool, number of pickups and deliveries for the Pickup and Delivery cost pool, and number of eustomers for the Custemer Service cost pool. The Other cost pool has no activity measure becauve it is an organization-sustaining activity, The following costs will be assigned using the activity-based costing system: The distribution of resource consumption across the activity cont pools is as follows