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Pickup and Customer Service Other Delivery 35% Totals 100% Travel 508 700 608 108 08 56 256 258 1008 1008 156 08 Driver and guard

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Pickup and Customer Service Other Delivery 35% Totals 100% Travel 508 700 608 108 08 56 256 258 1008 1008 156 08 Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries and expenses office expenses Administrative expenses 03 03 908 08 308 10% 508 358 203 58 100% 100% 1008 08 608 Required: Complete the first stage allocations of costs to activity cost pools. Answer is complete but not entirely correct. Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries and expenses Office expenses Administrative expenses Total cost Pickup and Travel Delivery 360,000 $ 252,000 19,600 14,000 72,000 1,800 0 0 0 6,000 0 16,000 451,600 $ 289,800 Customer Service $ 72,000 $ 0 0 144,000 X 9,000 X 192,000 $ 417,000 $ Other 36,000 70,000 30,000 X 16,000 X 15,000 X 112,000 279,000 Totals $ 720,000 103,600 103,800 160,000 30,000 320,000 $ 1,437,400 $ SecuriCorp operates a fleet of armored cars that make scheduled pickups and deliveries in the Los Angeles area. The company is implementing an activity-based costing system that has four activity cost pools: Travel, Pickup and Delivery, Customer Service, and Other. The activity measures are miles 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 because it is an organization-sustaining activity. The following costs will be assigned using the activity-based costing system: Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries and expenses office expenses Administrative expenses Total cost $1,020.000 450,000 330,000 360,000 220,000 520,000 $2,900,000 The distribution of resource consumption across the activity cost pools is as follows: Pickup and Delivery Customer Service Travel Other Totals 500 350 100 1000 156 250 250 1008 1000 Driver and guard wages Vehiele operating expense Vehicle depreciation Customer representative salaries and expenses office expenses Administrative expenses 00 100 200 300 500 356 100 1000 1000 600 Required: Complete the first stage allocations of costs to activity cost pools

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