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$900,000Vehicle operating expense330,000Vehicle depreciation210,000Customer representative salaries and expenses240,000Office expenses100,000Administrative expenses400,000Total cost$2,180,000

The distribution of resource consumption across the activity cost pools is as follows:

TravelPickup

and

DeliveryCustomer

ServiceOtherTotalsDriver and guard wages50%35%10%5%100%Vehicle operating expense70%5%0%25%100%Vehicle depreciation60%15%0%25%100%Customer representative salaries and expenses0%0%90%10%100%Office expenses0%20%30%50%100%Administrative expenses0%5%60%35%100%

Required:

Complete the first stage allocations of costs to activity cost pools.