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

$

897,000

Vehicle operating expense

308,000

Vehicle depreciation

169,000

Customer representative salaries and expenses

199,000

Office expenses

49,500

Administrative expenses

378,000

Total cost

$

2,000,500

The distribution of resource consumption across the activity cost pools is as follows:

Travel

Pickup and Delivery

Customer Service

Other

Totals

Driver and guard wages

35

%

45

%

15

%

5

%

100

%

Vehicle operating expense

65

%

10

%

0

%

25

%

100

%

Vehicle depreciation

65

%

10

%

0

%

25

%

100

%

Customer representative salaries and expenses

0

%

0

%

75

%

25

%

100

%

Office expenses

0

%

25

%

35

%

40

%

100

%

Administrative expenses

0

%

15

%

45

%

40

%

100

%

Carry out the first-stage allocations of costs to activity cost pools. (Do not leave any empty spaces; input a 0 wherever it is required.)

	Travel	Pickup and Delivery	Customer Service	Other	Totals
Driver and guard wages
Vehicle operating expense
Vehicle depreciation
Customer representative salaries and expenses
Office expenses
Administrative expenses
Total cost