PROBLEM 7-22 Activity Rates and Activity-Based Management [9) L02, 9) LO3] 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 Page 281 airports. The ABC system is based on the following activity cost pools and activity measures: Activity Cost Pool Activity Measure Meal preparation Number of meals Flight-related activities Number of flights Customer service Number of customers 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 ALA airport operation, excluding only the costs of raw materials for meals, totals