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 Customer representative salaries and expenses Vehicle operating expense Vehicle depreciation Office expenses Administrative expenses Total cost $885,000 300,000 165,000 195,000 47,500 370,000 $1,962,500 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 351 40% 158 10 100% Vehicle operating expense 75% 5 ON 201 100% Vehicle depreciation 70% 10 08 20 100% Customer representative salaries and expenses 08 0% 80 20% 100% office expenses 06 20% 354 45% 100% Administrative expenses 01 10% 50% 40% 100%