MobileCash Corporation operates a fleet of armoured cars that make scheduled pickups and deliveries for its customers. The company is Implementing an ABC system that has four activity cost pools: Travel, Pickup and Delivery, Customer Service, and The activity measures are kilometres for the Travel cost pool, number of pickups and deliveries for the Pickup and Delivery cos and number of customers for the Customer Service cost pool. The Other cost pool has no activity measure. The following costs assigned using the ABC system: Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries and expenses Office expenses Administrative expenses Total cost $ 891,000 304,000 167,000 197,000 48,500 374,000 $1,981,500 The distribution of resource consumption across the activity cost pools is as follows: Pickup and Customer Driver and guard wages Travel Delivery Service Other Totals Vehicle operating expense 35% 40% 15% 10% 100% Vehicle depreciation 75% 5% 0% 20% 100% Office expenses Customer representative salaries and expenses 70% 10% 0% 20% 100% 0% 0% 80% 20% 100% Administrative expenses 0% 20% 35% 45% 100% 0% 10% 50% 40% 100% Required