Foster Florist annual overhead costs and its activity based costing system in large floral bouquets for hotets and other commercial spaces. The company has provided the following data concerning its Wages and salaries other expenses Total 70,000 50,000 $120,000 Distribution of resource consumption Activity Cost Pools Making Delivery 20% 25% Total 100% 100% other 70% 45% other expenses 30% The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs The amount of activity for the year is as follows Activity Cost Pool Activity 40,000 bouquets Delivery 1,000 deliveries