Martinez Woods, PSC is an architectural firm that uses activity-based costing. The three activity cost pools used by Martinez 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 Travel expense Plan reproduction expense Total Salaries and wages Travel expense Plan reproduction expense Total cost $ $439,000 " 109,000 129,000 $677,000 Estimated Use of Cost Driver per Service Project Assignment 60% (a) Project Assignment 40% 35% Business Development Other 30% $ 40% Calculate the total cost to be allocated to the (a) Project Assignment, (b) Business Development, and (c) Other activity cost pools. 40% 10% 20% 25% Activity Cost Pools (b) Business Development $ (c) Other $ Total

Martinez Woods, PSC is an architectural firm that uses activity based costing. The three activity cost pools used by Martinez Woods are: Salaries and Wages, Travel Eupense, and Plan Reproduction Expense. The firm has provided the following informution concerning activity and costs: Calculate the total cost to be allocated to the (a) Project Assignment, (b), flusiness Development, and (c) Other activity cost pook