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Flounder Woods, PSC is an architectural firm that uses activity-based costing. The three activity cost pools used by Flounder Woods are: Salaries and Wages,

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Flounder Woods, PSC is an architectural firm that uses activity-based costing. The three activity cost pools used by Flounder Woods are: Salaries and Wages, Travel Expense, and Plan Reproduction Expense. The firm has provided the following information concerning activity and costs: Salaries and wages $436,000 Travel expense 106,000 Plan reproduction expense 126,000 Total $668,000 Estimated Use of Cost Driver per Service Project Assignment Business Development Other Salaries and wages 60% 30% 10% Travel expense 40% 40% 20% Plan reproduction expense 35% 40% 25% Calculate the total cost to be allocated to the (a) Project Assignment, (b) Business Development, and (c) Other activity cost pools. W (a) Project Assignment Activity Cost Pools (b) Business Development (c) Other Total I

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