Pan & Smith LLP, a consulting firm, uses an activity based costing in which there are three activity cost pools. The company has provided the following data concerning its costs and its activity based costing system:

Costs:

Wages and Salaries $540, 000

Travel Expenses 100, 000

Other Expenses 140 000

Total 780, 000

Distribution of Resource Consumption:

Activity Cost Pools

Working on Engagements Business Developments Other Total

Wages and Salaries 50% 20% 30% 100%

Travel Expenses 60% 30% 10% 100%

Other Expenses 35% 25% 40% 100%

a. How much cost, in total, would be allocated to the "Working on Engagements" activity cost pool?

b. How much cost, in total, would be allocated to the "Business Development" activity cost pool?

c. How much cost, in total, would be allocated to the "other" activity cost pool?