Onassis Catering is a Greek company that provides passenger and crew meals to airlines operating out of two international airports in Athens and Corfu. The operations at the two airports are managed separately, and top management believes that there may be benefits to greater sharing of information between the two operations.

To better compare the two operations, an ABC system has been designed with the active participation of the managers at both airports. The ABC system is based on the following activity cost pools and activity measures:

Activity Cost Pool Activity Measure

Meal preparation Number of meals

Flight$-$related activities Number of flights

Customer service Number of customers

Other $($costs of idle capacity and organization$-$sustaining costs$)$ NA

The operation at Athens International Airport $($AIA$)$ serves $1$ million meals annually on $5,000$ flights for $10$ different airlines. $($Each airline is considered one customer.$)$ The annual cost of running the AIA airport operation, excluding only the costs of raw materials for meals, totals $4,155,300.($Note: The currency in Greece is the euro, denoted by $.)$

Annual Cost of the AIA Operation

Cooks and delivery personnel wages $3,280,000$

Kitchen supplies $41,800$

Chef salaries $267,000$

Equipment depreciation $103,000$

Administrative wages and salaries $257,500$

Building costs $206,000$

Total cost $4,155,300$

o help determine the activity rates, employees were interviewed and asked how they divided their time among the four major activities. The results of employee interviews at AIA are displayed below:

Distribution of Resource Consumption across Activities at the AIA Operation

Meal Preparation Flight$-$ Related Customer Service Other Total

Cooks and delivery personnel wages $70\%25\%0\%5\%100\%$

Kitchen supplies $100\%0\%0\%0\%100\%$

Chef salaries $30\%20\%40\%10\%100\%$

Equipment depreciation $70\%0\%0\%30\%100\%$

Administrative wages and salaries $0\%30\%40\%30\%100\%$

Building costs $0\%0\%0\%100\%100\%$

Required:

$1.$ Perform the first$-$stage allocation of costs to the activity cost pools. $($Do not leave any empty spaces; input a $0$ wherever it is required.$)$