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styles B41 A D E F G 25 Customer Orders Product Development Customer Relations Other Total $60,000 $200,000 82,500 70,800 42,750 $120,000 45,000 40,800 24,750 $20,000 22.500 8.400 7.500 $400,000 150,000 120,000 75,000 55,000 12,800 27500 6,400 110,000 6,000 26 Production Department 27 Indirect factory wages 28 Factory equipment depreciation 29 Factory utilities 30 factory property taxes and insurance 31 32 General Administration Department: 33 Administrative wages and salaries 34 Office equipment depreciation 35 Administrative property taxes and insurance 36 37 Marketing Department 38 Marketing wages and salaries 39 Selling expenses 40 41 Total 42 43 44 45 82,500 14,800 60,000 275,000 40,000 60,000 30.000 32,000 15,000 16.000 60,000 15.000 45,000 37,000 150,000 100,000 D E 1 The following information relates to overhead cost at Chocolates by Jack for the current year. 2 Total costs and distribution of resource consumption across activity cost pools: 3 4 Activity Cost Pools Customer Relations Other Total 15% 054 0% 096 5% 100% 1596 10096 795 100% 10% 100% 5 Customer Product Total Cost Orders Development 6 Production Department 7 Indirect factory wages $ 400,000 50% 30% 8 Factory equipment depreciation 150,000 55% 309 9 Factory utilities 120,000 5956 3456 10 Factory property taxes and insurance 75,000 5796 3396 11 12 General Administrative Department: 13 Administrative wages and salaries 275,000 20% 105 14 Office equipment depreciation 40,000 32% 16% 15 Administrative property taxes and insurance 60,000 0% 096 16 17 Marketing Department: 18 Marketing wages and salaries 150,000 20% 10% 19 Selling expenses 100,000 32% 16% 20 21 Use the data to complete a First-Stage Allocation to Activity Cost Pools 22 When completing the table, copy formulas as appropriate. 23 4056 15% 096 30% 100% 37% 100% 100% 100% 4096 1596 30% 100% 37% 100%