Penny Steel is an architectural firm that uses activity-based costing. The three activity cost pools used by Penny Steel are: Salaries and Wages, Travel Expense, and Plan Reproduction Expense. The firm has provided the following information concerning activity and costs: Salaries and wages Travel expense Plan reproduction expense Total Project $390,000 100,000 120,000 $610,000 Activity Cost Pools Business Assignment Development Other Salaries and wages 60% 30% 10% Travel expense 40% 40% 20% Plan reproduction expense 35% 40% 25% Instructions Calculate the total cost to be allocated to the (a) Project Assignment, (b) Business Development, and (c) Other activity cost pools.