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 Other. The activity measures are kilometres for the Travel cost pool, number of pickups and deliveries for the Pickup and Delivery cost pool, and number of customers for the Customer Service cost pool. The Other cost pool has no activity measure. The following costs will be 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 $ 846,000 274,000 152,000 182,000 41,000 344,000 $1,839,000 The distribution of resource consumption across the activity cost pools is as follows: Pickup and Customer Travel Delivery Service Other Totals Driver and guard wages 40% 45% 10% 5% 100% Vehicle operating expense 70% 10% 0% 20% 100% Vehicle depreciation 75% 5% 0% 20% 100% Customer representative salaries and expenses Office expenses 0% 0% 85% 15% 100% 0% 20% 30% 50% 100% Administrative expenses 0% 5% 50% 45% 100% Required: Carry out the first-stage allocations of costs to activity cost pools. (Do not leave any empty spaces; input a wherever it is required.) Travel Pickup and Delivery Customer Service Other Totals Required: Carry out the first-stage allocations of costs to activity cost pools. (Do not leave any empty spaces; input a O wherever it is required.) Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries and expenses Office expenses Administrative expenses Total cost Travel Pickup and Delivery Customer Service Other Totals