Figge and Mathews Public Limited Company, 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	$ 475,000
Travel expenses	175,000
Other expenses	235,000
Total	$ 885,000

Distribution of resource consumption:

	Activity Cost Pools			Total
	Working On Engagements	Business Development	Other
Wages and salaries	45%	30%	25%	100%
Travel expenses	40%	40%	20%	100%
Other expenses	20%	45%	35%	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?

Activity Cost Pool	Total Cost
a. Working On Engagements
b. Business Development
c. Other