Foster Florist specializes in large floral bouquets for hotels and other commercial spaces. The company has provided the following data concerning its annual overhead costs and its activity-based costing system: Overhead costs: Wages and salaries Other expenses Total 70,000 50,000 $120,000 Distribution of resource consumption: Activity Cost Pools Making Bouquets 70% 45% Delivery 20% 25% Total 100% 100% Wages and salaries Other expenses 108 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