Fife & Jones PLC, a consulting firm, uses an activity-based costing in which there are three activity cost pools. The company has provided the following data concerning its costs and its activity-based costing system: Costs:

Wages and salaries	$540,000
Travel expenses	100,000
Other expenses	140,000
Total	$780,000

Distribution of resource consumption:

	Activity Cost Pools
	Working On Engagements	Business Development	Other	Total
Wages and salaries	50%	20%	30%	100%
Travel expenses	60%	30%	10%	100%
Other expenses	35%	25%	40%	100%

Required: a. How much cost, in total, would be allocated to the Working On Engagements activity cost pool?

b. How much cost, in total, would be allocated to the Business Development activity cost pool?

c. How much cost, in total, would be allocated to the Other activity cost pool?