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 Meal preparation Flight-related activities Activity Measure Number of meals Number of flights Number of customers Customer service 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 3,879,900. Note: The currency in Greece is the euro, denoted by Annual Cost of the AIA Operation Cooks and delivery personnel wages Kitchen supplies 3,120,000 38,400 243,000 87,000 217,500 174,000 Chef salaries Equipment depreciation Administrative wages and salaries Building costs Total cost 3,879,900 To help determine the activity rates. employees were interviewed and asked how they divided their time among the four major activities. The results of emplovee interviews at AIA are displaved below: To 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 0peration 1771 Flight- Preparation Related Meal Customer Service Other Total Cooks and delivery personnel wages Kitchen supplies Chef salaries Equipment depreciation Administrative wages and salaries Building costs 75% 20% 0% 5% 100% 100% 0% 0% 0% 100% 35% 20% 40% 5% 100% 100% 65 % 0% 35% 0% 25% 0% 50% 25% 100% 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 O wherever it is required.) Flight Related Meal Customer Service Other Totals Preparation Cooks and delivery personnel wages Kitchen supplies Chef salaries Equipment depreciation Administrative wages and salaries Building costs Total cost Chef salaries Equipment depreciation Administrative wages and salaries Building costs Total cost 2. Compute the activity rates for the activity cost pools. (Round your activity rates for meal preparation to 4 decimal places and flight-related to 2 decimal places. Do not leave any empty spaces; input a O wherever it is required.) Meal Preparation 1,000,000 meals Customer Flight-Related 5,000 flights Service 10 airlines Activity at AIA Cooks and delivery personnel wages Kitchen supplies Chef salaries Equipment depreciation Administrative wages and salaries Building costs Total cost